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...
Rebate claim for refund of service tax paid on input services used in export of output services - claim for two units where the centralized registration taken later - export invoice do not contain the details of service provided - refund cannot be denied on these grounds - AT
Rebate claim for refund of service tax paid on input services used in export of output services - claim for two units where the centralized registration taken later - export invoice do not contain the details of service provided - refund cannot be denied on these grounds - AT
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