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 271(1)(c) - advance written off - business or capital loss - genuineness of loss is not in dispute - in the assessment order there is no mention about furnishing of inaccurate particulars and simply made disallowed - in penalty order AO has not specified which particular furnished by the assessee was incorrect, erroneous or false - no penalty
Penalty u/s 271(1)(c) - advance written off - business or capital loss - genuineness of loss is not in dispute - in the assessment order there is no mention about furnishing of inaccurate particulars and simply made disallowed - in penalty order AO has not specified which particular furnished by the assessee was incorrect, erroneous or false - no penalty
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