Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Income recognition - AS-9 - under mercantile system accrual of income is relevant - the fact that bills were not raised is irrelevant - value of services recognized for the purpose of levy of service tax is not relevant in the context of computation of total income for the purpose of levy of income tax
Income recognition - AS-9 - under mercantile system accrual of income is relevant - the fact that bills were not raised is irrelevant - value of services recognized for the purpose of levy of service tax is not relevant in the context of computation of total income for the purpose of levy of income tax
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