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...
Fee for technical services is for the services rendered by the assessee and service tax collected by the assessee from the recipient of services on such fee would not form part of fee for technical services - AT
Fee for technical services is for the services rendered by the assessee and service tax collected by the assessee from the recipient of services on such fee would not form part of fee for technical services - AT
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