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...
Rent and maintenance charges - treatment as income - whether the amount received in trust for a specific performance and, therefore, should not be treated as an income in the hands of the Assessee - Maintenance charges to be included as taxable income - HC
Rent and maintenance charges - treatment as income - whether the amount received in trust for a specific performance and, therefore, should not be treated as an income in the hands of the Assessee - Maintenance charges to be included as taxable income - HC
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