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...
Invocation of extended period of limitation - relevant date u/s 11A - date of knowledge or the date of discovery of the fraud by the Revenue is neither determinative nor decisive - Tribunal's order is ex-facie erroneous and unsustainable in law. It is vitiated by complete non application of mind as well - HC
Invocation of extended period of limitation - relevant date u/s 11A - date of knowledge or the date of discovery of the fraud by the Revenue is neither determinative nor decisive - Tribunal's order is ex-facie erroneous and unsustainable in law. It is vitiated by complete non application of mind as well - HC
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