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...
Reopening of assessment beyond the time allowed - period of limitation - - When by an order of the Tribunal, the income is excluded from the total income of the assessee for the block assessment - the provisions of sec. 150(1) are applicable - reopening upheld - AT
Reopening of assessment beyond the time allowed - period of limitation - - When by an order of the Tribunal, the income is excluded from the total income of the assessee for the block assessment - the provisions of sec. 150(1) are applicable - reopening upheld - AT
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