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 - Job work - cost construction method - The short payment of duty is not due to the malafide intention of the respondent but for the reason the principal manufacturer has not provided the correct cost of material timely to the respondent - penalty u/s 11AC is not imposable. - AT
Valuation - Job work - cost construction method - The short payment of duty is not due to the malafide intention of the respondent but for the reason the principal manufacturer has not provided the correct cost of material timely to the respondent - penalty u/s 11AC is not imposable. - AT
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