CNBC-TV18's Payaswini Upadhyay reports that the much-awaited advance pricing agreement (APA) rules released by the finance ministry provide tax certainty to investors.
This PwC Alert summarizes the Delhi High Court Ruling in the recently held case of Amadeus India. The High Court held that the transfer pricing officer cannot take cognisance suo motoof any international transaction for adjustment in the arm’s length price under section 92C of the Income-tax Act, 1961 (the Act).