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...
Presumption to service of notice u/s 148 - revenue failed to discharge the onus - also notice which u/s 148 was sent on the address where the assessee was not residing - thus reassessment proceedings without effecting proper service of notice on the Assessee are invalid and liable to be quashed - HC
Presumption to service of notice u/s 148 - revenue failed to discharge the onus - also notice which u/s 148 was sent on the address where the assessee was not residing - thus reassessment proceedings without effecting proper service of notice on the Assessee are invalid and liable to be quashed - HC
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