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 invoking provisions of section 68 - if it was advance against sales then one fails to understand as to why dispatch of goods were not made during the year, more so, when the assessee itself had got its stock de-bonded for domestic sales.- AT
Addition invoking provisions of section 68 - if it was advance against sales then one fails to understand as to why dispatch of goods were not made during the year, more so, when the assessee itself had got its stock de-bonded for domestic sales.- AT
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