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...
Penalty u/s. 271AAA - revenue is not in appeal against the findings of the CIT(A) acceptance of the contentions of the appellant with regard to condition of substantiating the manner in which the undisclosed income was derived - further as per Form 26AS tax due was also deposited on much prior to the filing of the return of income - penalty deleted
Penalty u/s. 271AAA - revenue is not in appeal against the findings of the CIT(A) acceptance of the contentions of the appellant with regard to condition of substantiating the manner in which the undisclosed income was derived - further as per Form 26AS tax due was also deposited on much prior to the filing of the return of income - penalty deleted
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