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...
Entitlement to interest u/s. 244A(1) - non granting of interest u/s.244A - Assessee had filed its return in time,that the refund amount exceeded 10% of the tax demand - claim of interest allowed - AT
Entitlement to interest u/s. 244A(1) - non granting of interest u/s.244A - Assessee had filed its return in time,that the refund amount exceeded 10% of the tax demand - claim of interest allowed - AT
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