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...
Capital gain computation - genuineness of sale transaction - actual amount received is a far less than the circle rates of the registration authority or that the value adopted or assessed by the stamp valuation authority - AO did not record any reasons as to why the matter need not or shall not be referred to the DVO - matter remanded back.
Capital gain computation - genuineness of sale transaction - actual amount received is a far less than the circle rates of the registration authority or that the value adopted or assessed by the stamp valuation authority - AO did not record any reasons as to why the matter need not or shall not be referred to the DVO - matter remanded back.
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