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...
Additions u/s 41 - the assessee had stopped its business and liability is had been shown on account of interest payable for the last for many years which was not paid but claimed that expenses in the earlier years - Assesseee failed to prove the genuineness - additions confirmed - AT
Additions u/s 41 - the assessee had stopped its business and liability is had been shown on account of interest payable for the last for many years which was not paid but claimed that expenses in the earlier years - Assesseee failed to prove the genuineness - additions confirmed - AT
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