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...
Eligibility to claim benefit of abatement 67% - completion and finishing services in relation to building or civil structure - assessee not entitled to claim abatement - matter remanded back to consider exemption under notification no. 12/2003 - extended period of limitation to be invoked - AT
Eligibility to claim benefit of abatement 67% - completion and finishing services in relation to building or civil structure - assessee not entitled to claim abatement - matter remanded back to consider exemption under notification no. 12/2003 - extended period of limitation to be invoked - AT
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