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...
Condonation of delay of 179 days - reasonable cause - assessee has accepted bonafide advice of the tax consultant who was regularly looking after its tax matters but subsequently other consultant advised for filing appeal - mistake of counsel or wrong advice by counsel constitutes reasonable cause - delay condoned
Condonation of delay of 179 days - reasonable cause - assessee has accepted bonafide advice of the tax consultant who was regularly looking after its tax matters but subsequently other consultant advised for filing appeal - mistake of counsel or wrong advice by counsel constitutes reasonable cause - delay condoned
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