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...
Transactions between the assessee and its Indian dependent agent permanent establishments having been accepted at arm's length after transfer pricing proceedings, no further profit attribution to the PE was permissible under the treaty principle applied by the Tribunal, and the related addition was deleted. On the refund interest claim, the Tribunal did not decide the entitlement on merits and instead directed factual verification by the Assessing Officer in accordance with law, with disposal based on that verification.
Transactions between the assessee and its Indian dependent agent permanent establishments having been accepted at arm's length after transfer pricing proceedings, no further profit attribution to the PE was permissible under the treaty principle applied by the Tribunal, and the related addition was deleted. On the refund interest claim, the Tribunal did not decide the entitlement on merits and instead directed factual verification by the Assessing Officer in accordance with law, with disposal based on that verification.
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