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...
Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to clearance, refund is admissible.
Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to clearance, refund is admissible.
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