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...
Unexplained cash credit u/s. 68 - no cash involved in any stage of the transaction and squared up by the assessee company by issue of debentures - if only book entry addition u/s 68 is not permissible
Unexplained cash credit u/s. 68 - no cash involved in any stage of the transaction and squared up by the assessee company by issue of debentures - if only book entry addition u/s 68 is not permissible
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