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...
Addition u/s 68 - Addition of donations - the affidavit of a third person is mere self-serving evidence unless the same is backed by some other evidence justifying the nature of the transaction - additions confirmed - HC
Addition u/s 68 - Addition of donations - the affidavit of a third person is mere self-serving evidence unless the same is backed by some other evidence justifying the nature of the transaction - additions confirmed - HC
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