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...
Business Auxiliary Services - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. - in such activity of booking of cargo spaces, the assessee is not rendering any service either to the shipping line or to the customers and the activity cannot be taxed under Business Auxiliary Services.
Business Auxiliary Services - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. - in such activity of booking of cargo spaces, the assessee is not rendering any service either to the shipping line or to the customers and the activity cannot be taxed under Business Auxiliary Services.
Note: It is a system-generated summary and is for quick reference only.
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