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...
Valuation - physician samples - in the absence of any allegation of price at which the samples were being sold by the assessee to the distributor, the value of said samples has to be sale price of the goods. The fact that distributor further distributed the sample free of cost is irreverent to determine the value of physician samples. - AT
Valuation - physician samples - in the absence of any allegation of price at which the samples were being sold by the assessee to the distributor, the value of said samples has to be sale price of the goods. The fact that distributor further distributed the sample free of cost is irreverent to determine the value of physician samples. - AT
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