TMI BlogSTEPS NEED TO BE TAKEN AFTER APPROVAL ADVANCE PRICING AGREEMENT(APA)?X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 A ltd. submits return of income on November 10,2015. On November 18, 2015, it enters into an advance pricing agreement (APA) with the Board pertaining to determination of arm's length price in connection with import of semi-finished goods from its holding company situated in the Switzerland. The agreement provides ALP for the transactions pertaining to the assessment years 2014-15 and 2015-16. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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