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...
Interest on refund of a pre-deposit is payable from the date of deposit until realisation. Following its earlier decision in Kumavat Contractors, CESTAT applied a 12% annual interest rate for the period during which the pre-deposit remained unpaid after refund became due. The impugned order was modified, and consequential relief was granted.
Interest on refund of a pre-deposit is payable from the date of deposit until realisation. Following its earlier decision in Kumavat Contractors, CESTAT applied a 12% annual interest rate for the period during which the pre-deposit remained unpaid after refund became due. The impugned order was modified, and consequential relief was granted.
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