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...
CENVAT Credit - common input services used for taxable and non taxable/exempted services - If the appellant had been reversing the credit u/r 6(3)(ii) but had erroneously not shown the said bifurcation in the ST-3 returns - the failure to not to claim the option at the start of FY by filing the intimation with the range superintendent is nothing but a procedural violation and needs to be condoned
CENVAT Credit - common input services used for taxable and non taxable/exempted services - If the appellant had been reversing the credit u/r 6(3)(ii) but had erroneously not shown the said bifurcation in the ST-3 returns - the failure to not to claim the option at the start of FY by filing the intimation with the range superintendent is nothing but a procedural violation and needs to be condoned
Note: It is a system-generated summary and is for quick reference only.