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...
Condonation of delay in filing the income-tax return and refund claim – accounts were audited well in time and the assessee could have filed the return of income within the time stipulated u/s 139(1) - delay not condoned - HC
Condonation of delay in filing the income-tax return and refund claim – accounts were audited well in time and the assessee could have filed the return of income within the time stipulated u/s 139(1) - delay not condoned - HC
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