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...
Rule 86A(2) permits an authorised officer to allow debit from a blocked electronic credit ledger when satisfied that the conditions justifying the input tax credit restriction no longer exist. The High Court directed the taxpayer to provide a copy of its unblocking application after the respondents stated it was unavailable. The application must be considered and decided expeditiously on its merits in accordance with law. Records must be returned unless required, in which case copies must be supplied.
Rule 86A(2) permits an authorised officer to allow debit from a blocked electronic credit ledger when satisfied that the conditions justifying the input tax credit restriction no longer exist. The High Court directed the taxpayer to provide a copy of its unblocking application after the respondents stated it was unavailable. The application must be considered and decided expeditiously on its merits in accordance with law. Records must be returned unless required, in which case copies must be supplied.
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