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...
Assessee is entitled to the claim of depreciation i/s 32 on the gas sweetening plant which was kept ready for use during the entire previous year, though not actually used due to lack of raw material - AT
Assessee is entitled to the claim of depreciation i/s 32 on the gas sweetening plant which was kept ready for use during the entire previous year, though not actually used due to lack of raw material - AT
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