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...
Supply of manpower - factory along with the machinery of the appellant was to be given under leave and licence to one company - amounts received by the appellant as actual salaries cannot be considered as an amount received for rendering of manpower recruitment and supply agency services. - AT
Supply of manpower - factory along with the machinery of the appellant was to be given under leave and licence to one company - amounts received by the appellant as actual salaries cannot be considered as an amount received for rendering of manpower recruitment and supply agency services. - AT
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