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...
Default in issue of notice - Notice deemed to be valid in certain circumstances. 292BB - what is contemplated under Section 149 is “issuance of notice” under Section 148 and not the service thereof on the assessee and further held that the “service of notice” under Section 148 is only required before the assessment, reassessment or re- computation.
Default in issue of notice - Notice deemed to be valid in certain circumstances. 292BB - what is contemplated under Section 149 is “issuance of notice” under Section 148 and not the service thereof on the assessee and further held that the “service of notice” under Section 148 is only required before the assessment, reassessment or re- computation.
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