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...
Disallowing the claim of bad debts written off in respect of debts pertaining to Jute division - the assets of jute division representing sundry debtors had been merged with the sundry debtors of tea division of the assessee company - assessee is entitled for deduction u/s 36(1)(vii) - AT
Disallowing the claim of bad debts written off in respect of debts pertaining to Jute division - the assets of jute division representing sundry debtors had been merged with the sundry debtors of tea division of the assessee company - assessee is entitled for deduction u/s 36(1)(vii) - AT
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