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...
Penalty u/s 271(1)(c) – Disallowance of expenses on foreign travel – assessee have not furnished any explanation nor even the primary details in support of its claim - Penalty @ 100% of the tax sought to be evaded confirmed - AT
Penalty u/s 271(1)(c) – Disallowance of expenses on foreign travel – assessee have not furnished any explanation nor even the primary details in support of its claim - Penalty @ 100% of the tax sought to be evaded confirmed - AT
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