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...
Rejection of the application filed u/s. 10(23C)(vi) - university / educational institution - means may be determined based on economic condition or the situation of the student - the appellant university is not established with the profit motive - there is no reason for denying the exemption u/s. 10(23C)(vi) of the Act. - AT
Rejection of the application filed u/s. 10(23C)(vi) - university / educational institution - means may be determined based on economic condition or the situation of the student - the appellant university is not established with the profit motive - there is no reason for denying the exemption u/s. 10(23C)(vi) of the Act. - AT
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