Taxation Law: The Unspoken Consequences of Transfer Pricing

Muje ek baar court mein ek case dekha tha, 'CCE vs Cadbury (199) jaankar ek bada aandha pada, ki transfer pricing ke baare main hum kya jaante hain? Toh maine peecha kiya aur yeh seekha ki, yadi transfer pricing ke hisaab se ek videshi karan hai, toh uske saath transaction ko ek "International Transaction" kehna hoga. Aur uske andar hi, yeh International Transaction ek "Export of Goods or Services" ka hisaab lagana padta hai, jisse ek naya tax base banta hai. Yeh toh meri textbook mein nahi tha, lekin court ki decision se pata chala ki ye kya hai. CLAT UG mein koi bhi student aisa padhne se bachega?