Dear Subscriber,
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".
Regards,
Editor,
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S. 391-394 scheme of arrangement is not a "tax avoidance scheme"
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