Friday, 31 August 2012

CBDT Releases Transfer Pricing “Advance Pricing Agreement Scheme” (“APA”)

Vide Notification No. 36 of 2012 dated 30.08.2012, the CBDT has inserted Rules 10F to 10T to introduce the “Advance Pricing Agreement Scheme”.

  Notification Of Transfer Pricing “Advance Pricing Agreement Scheme" ("APA")
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Supreme Court ruling holds non-compete fee is allowable as revenue expenditure

  The Hon’ble Supreme Court settled the long-standing controversy surrounding the tax treatment of non-compete fees and, based on the facts ...