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...
Denial of refund claim - Revenue’ appeal has transgressed even the outermost boundaries of the Show Cause Notice and the Order-in-Original and the Order-in-Appeal taken together and is therefore not sustainable - AT
Denial of refund claim - Revenue’ appeal has transgressed even the outermost boundaries of the Show Cause Notice and the Order-in-Original and the Order-in-Appeal taken together and is therefore not sustainable - AT
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