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...
Addition u/s 68 - Parties failed to respond to the summons - The issue of share premium raised by the revenue in the assessment order to doubt the genuineness of share capital raised cannot be held against the assessee as the assessee was never required to explain or justify this matter.
Addition u/s 68 - Parties failed to respond to the summons - The issue of share premium raised by the revenue in the assessment order to doubt the genuineness of share capital raised cannot be held against the assessee as the assessee was never required to explain or justify this matter.
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