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...
Reopening of assessment - AO was entitled to exercise his powers u/s 148, as there was no opportunity to verify the transactions claimed to have made in those years. Therefore, it is not a case of change of opinion. - HC
Reopening of assessment - AO was entitled to exercise his powers u/s 148, as there was no opportunity to verify the transactions claimed to have made in those years. Therefore, it is not a case of change of opinion. - HC
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