Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
The provisional attachment of the petitioner's bank account had ceased to operate by efflux of the statutory period under Section 83(2), so the attachment could not continue beyond one year. The Court therefore declared the attachment lapsed by operation of law and held that the petitioner was entitled to operate the bank account, while leaving all other contentions open.
The provisional attachment of the petitioner's bank account had ceased to operate by efflux of the statutory period under Section 83(2), so the attachment could not continue beyond one year. The Court therefore declared the attachment lapsed by operation of law and held that the petitioner was entitled to operate the bank account, while leaving all other contentions open.
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