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...
Benefit of abatement - benefit of abatement denied on the ground that CENVAT Credit availed - reversal of credit satisfies the requirement of non availment of credit laid down in the Notification No. 1/2006-ST ibid.
Benefit of abatement - benefit of abatement denied on the ground that CENVAT Credit availed - reversal of credit satisfies the requirement of non availment of credit laid down in the Notification No. 1/2006-ST ibid.
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