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...
Levy of penalty u/s.271D - assessee has not been able to substantiate its claim for receiving amounts in cash - A deposit need not be interest bearing. So also a loan - levy of penalty confirmed.
Levy of penalty u/s.271D - assessee has not been able to substantiate its claim for receiving amounts in cash - A deposit need not be interest bearing. So also a loan - levy of penalty confirmed.
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