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...
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Refund claim - time limitation - section 11B of CEA - the period of one year provided under Section 11B should be reckoned from the date of such adjudication order, from the said date, the appellant has filed refund within one year - AT
Refund claim - time limitation - section 11B of CEA - the period of one year provided under Section 11B should be reckoned from the date of such adjudication order, from the said date, the appellant has filed refund within one year - AT
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