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...
Entitlement to relief u/s.80IB - CIT(A) has correctly concluded that the activity of the assessee in designing, engineering and fabricating of the plant and systems in the contract with IOCL, BPCL, BRPCL, is manufacture of article or thing. - ITAT wrongly denied the benefit.
Entitlement to relief u/s.80IB - CIT(A) has correctly concluded that the activity of the assessee in designing, engineering and fabricating of the plant and systems in the contract with IOCL, BPCL, BRPCL, is manufacture of article or thing. - ITAT wrongly denied the benefit.
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