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...
Increase of Turnover and tax liability – AO has not indicated as to how excess stock would affect declared turnover - Assessment Order does not indicate any basis for AO to enhance turnover by 10% - Matter to be re-adjudicated by the AO - HC
Increase of Turnover and tax liability – AO has not indicated as to how excess stock would affect declared turnover - Assessment Order does not indicate any basis for AO to enhance turnover by 10% - Matter to be re-adjudicated by the AO - HC
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