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...
Principles of natural justice - smuggling - Although the Tribunal's analysis of the facts and the contentions of the parties was somewhat sketchy, this is not a case of complete non-application of mind or unreasoned acceptance of the findings rendered by the authorities.
Principles of natural justice - smuggling - Although the Tribunal's analysis of the facts and the contentions of the parties was somewhat sketchy, this is not a case of complete non-application of mind or unreasoned acceptance of the findings rendered by the authorities.
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