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...
Expiry of an insolvency professional's authorisation on attaining 70 years did not end an ongoing assignment, because Regulation 7A's proviso preserved assignments already in progress when authorisation expired; the Bankruptcy Trustee was allowed to continue and complete the work. The challenge to removal on that ground was rejected. The challenge to extension of the liquidation period was also dismissed because the extension had already expired by the time the appeal was heard, and interference would have been academic; the decision to seek extension had been treated as valid. Both appeals were dismissed.
Expiry of an insolvency professional's authorisation on attaining 70 years did not end an ongoing assignment, because Regulation 7A's proviso preserved assignments already in progress when authorisation expired; the Bankruptcy Trustee was allowed to continue and complete the work. The challenge to removal on that ground was rejected. The challenge to extension of the liquidation period was also dismissed because the extension had already expired by the time the appeal was heard, and interference would have been academic; the decision to seek extension had been treated as valid. Both appeals were dismissed.
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