The Central Board of Direct Taxes announced on 23 September that it had entered into five unilateral advance pricing agreements (APAs), one of which includes a rollback provision. This brings the total number of APAs to 103.
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The business law digest is compiled by Nishith Desai Associates (NDA). NDA is a research-based international law firm with offices in Mumbai, New Delhi, Bengaluru, Singapore, Silicon Valley and Munich. It specializes in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner.