International transactions covered in these Advance Pricing agreements include Software Development Services, IT enabled Services, Manufacturing ,Business Support Services.
The functionality to process Objections filed by the assessee before the DRP (Process flow starting with initiation of Proceedings to passing of order) is now available in the DRP Proceedings Module of Income Tax Business Application (ITBA).
Business restructuring refers to the cross-border re-organisation of the commercial or financial relations between associated enterprises, including the termination or substantial renegotiation of existing arrangements.
To calculate an effective royalty rate for a comparison with a third party royalty rate, one may have to not only determine what will be the future economic benefit that may arise in the form of cash flows but also convert them into a rate (say as a percentage of sales).
Union Minister of Agriculture and Farmers Welfare, Shri Radha Mohan Singh said that there is no adverse effect of demonetization
In order to ensure speedy resolution of commercial disputes and to facilitate effective conduct of international and domestic arbitrations raised under various agreements Government has decided to constitute a High Level Committee (HLC) in the Ministry of Law and Justice
Freedom to doubt, disagree and dispute intellectually must be protected as an essential pillar of our democracy, says President Shri Pranab Mukherjee
The provisions of this Chapter shall apply to eligible fund managers exclusively, pertaining to their activities as portfolio managers to eligible investment funds.
Regulation 23 of SEBI (Real Estate Investment Trusts) Regulations, 2014 prescribe disclosures to be made by a REIT to Stock Exchange(s) where its units are listed.
Simplified Proforma for Incorporating Company Electronically (SPICe).-(1) The application for incorporation of a company under this rule shall be in FORM No. INC-32 (SPICe) alongwith e-Memorandum of Association (e-MOA) in Form No.lNC-33 and e-Articles of Association (e-AOA) in Form no. INC-34.
