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...
CENVAT credit - before utilisation of credit if the same has been reversed will amount to not taking credit and would not attract liability of interest - Interest liability shall be only with reference to the credit which are put to use to discharge duty on final products - AT
CENVAT credit - before utilisation of credit if the same has been reversed will amount to not taking credit and would not attract liability of interest - Interest liability shall be only with reference to the credit which are put to use to discharge duty on final products - AT
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