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...
Refund claim - unutilized Cenvat Credit of Service Tax paid on the input services used in the manufacture of the final products, which were cleared for export - denial on the ground that there was no prescribed procedure for filing the refund claim during the relevant period - substantive right cannot be denied - refund allowed - AT
Refund claim - unutilized Cenvat Credit of Service Tax paid on the input services used in the manufacture of the final products, which were cleared for export - denial on the ground that there was no prescribed procedure for filing the refund claim during the relevant period - substantive right cannot be denied - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.