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...
Validity of order passed by CIT(A) on merit - Filing of an appeal without depositing admitted tax u/s 249(4)(a) - The appeal re-filed by the assessee before the CIT(A) thus requires to be restored and revived as a regular appeal for adjudication on all aspects as raised
Validity of order passed by CIT(A) on merit - Filing of an appeal without depositing admitted tax u/s 249(4)(a) - The appeal re-filed by the assessee before the CIT(A) thus requires to be restored and revived as a regular appeal for adjudication on all aspects as raised
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