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...
Deduction u/s 10B - Probably the Legislature did not want duplicity in exemption on export profit. - inter-unit sales in the Export Processing Zone are not treated as export within the meaning of section 10A, no matter such transfers are treated as exports for the purpose of Customs and Excise duty exemption.
Deduction u/s 10B - Probably the Legislature did not want duplicity in exemption on export profit. - inter-unit sales in the Export Processing Zone are not treated as export within the meaning of section 10A, no matter such transfers are treated as exports for the purpose of Customs and Excise duty exemption.
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