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...
Levy of penalty - assessee has been able to offer bona fide reasons for not disclosing the rental income - in absence of positive evidence beyond doubt regarding furnishing of inaccurate particulars of income or concealment of particulars of income towards the said rent, no penalty can be imposed 271(1)(c) - AT
Levy of penalty - assessee has been able to offer bona fide reasons for not disclosing the rental income - in absence of positive evidence beyond doubt regarding furnishing of inaccurate particulars of income or concealment of particulars of income towards the said rent, no penalty can be imposed 271(1)(c) - AT
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