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...
Tribunal has committed a grave error in holding that the deduction u/s 32AB of the Act is allowable with reference to the profit of the business as a whole and not in respect of the profit of any particular unit. - HC
Tribunal has committed a grave error in holding that the deduction u/s 32AB of the Act is allowable with reference to the profit of the business as a whole and not in respect of the profit of any particular unit. - HC
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