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...
Charitable purpose - Expenses incurred outside India on account of foreign traveling - foreign travelling expenses incurred by the assessee cannot be held as application of income outside taxable territories of the assessee. - AT
Charitable purpose - Expenses incurred outside India on account of foreign traveling - foreign travelling expenses incurred by the assessee cannot be held as application of income outside taxable territories of the assessee. - AT
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