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...
Clarifications regarding GST on College Hostel Mess Fees - taxable at 5% without Input Tax Credit - It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside contractor.
Clarifications regarding GST on College Hostel Mess Fees - taxable at 5% without Input Tax Credit - It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside contractor.
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