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...
Reversal of credit - selection of method out of various options as provided in the Rule 6 of the Cenvat Credit Rules, 2004 - The department has no say that which option has to be availed by the assessee - AT
Reversal of credit - selection of method out of various options as provided in the Rule 6 of the Cenvat Credit Rules, 2004 - The department has no say that which option has to be availed by the assessee - AT
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