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...
Disallowance of expenses as no activity was carried on by the assessee - a private limited company being a body corporate has to incur certain expenses to keep its status active - expenditure claimed by the assessee allowed as deduction - AT
Disallowance of expenses as no activity was carried on by the assessee - a private limited company being a body corporate has to incur certain expenses to keep its status active - expenditure claimed by the assessee allowed as deduction - AT
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