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...
Extended period of limitation - subsequent SCN - Revenue cannot imagine that the appellant will continue to follow a wrong practice inspite of earlier show cause notice issued to them - AT
Extended period of limitation - subsequent SCN - Revenue cannot imagine that the appellant will continue to follow a wrong practice inspite of earlier show cause notice issued to them - AT
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