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...
Imposition of penalty - tax collected but not deposited to the Government - financial difficulty can never be a justification for not remitting or depositing the collected tax in Government Treasury - levy of penalty confirmed.
Imposition of penalty - tax collected but not deposited to the Government - financial difficulty can never be a justification for not remitting or depositing the collected tax in Government Treasury - levy of penalty confirmed.
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