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...
Classification of Supply - supply of solar power generating system - Turnkey EPC Contract - split contract for supply of goods and supply of services may not be valid - artificial and colourable device to avoid the legitimate tax or the requirement of the contractee demands separation of contract for better execution - to be ascertained on case to case basis.
Classification of Supply - supply of solar power generating system - Turnkey EPC Contract - split contract for supply of goods and supply of services may not be valid - artificial and colourable device to avoid the legitimate tax or the requirement of the contractee demands separation of contract for better execution - to be ascertained on case to case basis.
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