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...
Revision u/s 264 - petitioner and his grandmother are co-owners of property sold - joint ownership - seeking the petitioner's income in respect of the transaction pertaining to the said property, be determined in accordance with the decision of the High Court in the petitioner's grandmother's case - AO directed to re-do the assessment - HC
Revision u/s 264 - petitioner and his grandmother are co-owners of property sold - joint ownership - seeking the petitioner's income in respect of the transaction pertaining to the said property, be determined in accordance with the decision of the High Court in the petitioner's grandmother's case - AO directed to re-do the assessment - HC
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