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...
Reopening of assessment - validity of reasons to believe - AO has failed to refer to any tangible material coming to his knowledge - re-assessment proceedings were initiated on the ground that declaration of income from unsold flats by the assessee as ‘Income from house property’ was not correct - no merit in re-assessment proceedings
Reopening of assessment - validity of reasons to believe - AO has failed to refer to any tangible material coming to his knowledge - re-assessment proceedings were initiated on the ground that declaration of income from unsold flats by the assessee as ‘Income from house property’ was not correct - no merit in re-assessment proceedings
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