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...
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Admissibility of Cenvat Credit - merely because service in question are not received in the factory, the credit cannot be denied on this ground. The services are not tangible unlike inputs. Service can be provided and used anywhere either in the factory or outside factory - AT
Admissibility of Cenvat Credit - merely because service in question are not received in the factory, the credit cannot be denied on this ground. The services are not tangible unlike inputs. Service can be provided and used anywhere either in the factory or outside factory - AT
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