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...
Depreciation on plastic mould - two wheeler manufacturer - it is immaterial whether the plastic /rubber moulds were used in the factory premises of the assessee or vendors - depreciation allowed at higher rate - AT
Depreciation on plastic mould - two wheeler manufacturer - it is immaterial whether the plastic /rubber moulds were used in the factory premises of the assessee or vendors - depreciation allowed at higher rate - AT
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