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Nov 2917 min read
Advance Pricing Agreements in India: Resolving Transfer Pricing Disputes
India's APA framework fosters certainty in transfer pricing, reducing litigation and creating an investor-friendly tax environment for MNCs.
Nov 204 min read
Arm’s Length Principle Upheld: Special Bench Rules on Taxation of Transactions Between Permanent Establishment & Head Office Under Transfer Pricing Laws
The ITAT Special Bench clarifies that HO-PE transactions are subject to arm's length pricing under TP laws, ensuring compliance.