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 of vehicle expenses debited to profit & loss account treating the same as expenses for non-business purposes - Though no construction activity was carried out by the Assessee but it does not warrant the disallowance of 75% of the expenses for non business purpose - AT
Addition of vehicle expenses debited to profit & loss account treating the same as expenses for non-business purposes - Though no construction activity was carried out by the Assessee but it does not warrant the disallowance of 75% of the expenses for non business purpose - AT
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