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...
Valuation - demand of service tax on security deposit made by tenant - he demand raised in the impugned order is erroneous being made on the refundable security deposit. Such refundable amount cannot form consideration as defined u/s 67.
Valuation - demand of service tax on security deposit made by tenant - he demand raised in the impugned order is erroneous being made on the refundable security deposit. Such refundable amount cannot form consideration as defined u/s 67.
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