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...
Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given - since the appellant was having bonafide belief, penalty waived - AT
Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given - since the appellant was having bonafide belief, penalty waived - AT
Note: It is a system-generated summary and is for quick reference only.