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...
Utilisation of Cenvat credit - Compounded Levy Scheme – Cenvat account of the respondents had sufficient credit and they discharged their duty liability through the same instead of making payment through PLA - there is neither loss to the revenue nor there is evasion of duty - HC
Utilisation of Cenvat credit - Compounded Levy Scheme – Cenvat account of the respondents had sufficient credit and they discharged their duty liability through the same instead of making payment through PLA - there is neither loss to the revenue nor there is evasion of duty - HC
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