Education is one area that is yet to be tapped to its fullest potential in India. With a huge dependant population, it is the focus of the Government as well as the corporate. The industry today needs more skilful and trained professionals than never before. Corporates are pro-active in capacity building programmes and creation of pool of high quality human resources. L&S advises institutions /...
19 June, 2015
Advance Pricing Agreement (‘APA’) Scheme was introduced in the statute in 2012, which authorizes the CBDT to enter into agreement with the taxpayers, prescribing the arm’s length price (ALP) for international transaction which have been undertaken (which are continuous in nature) and those to be entered into between related parties in t...
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