The Indian Central Board of Direct Taxes announced that it had resolved more than 100 of the approximately 200 past transfer pricing disputes between India and the United States in the information technology (software development) services and information technology enabled services (ITeS) segments.  In January 2015, the United States and India announced that they had reached a broad framework agreement for the resolution of such cases.  The announcement states that the success of the framework agreement has led to the US opening up its bilateral advanced pricing agreement (APA) program to India and that the US is expected to begin accepting bilateral APA applications shortly.  In the past, the IRS had stated that it would accept bilateral APA applications once the disputes under the settlement framework had been resolved.