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...
Applicability of TP provisions of Chapter-X on Tonnage Tax Scheme(TTS) of the Chapter XII-G - TTS is a separate code by itself containing changing provision as well as method of computation of income and not dependent on receipt or expenditure - alter an expenditure invoking chapter-X (TP) has no bearing on the income of assessee - TP provision is not applicable
Applicability of TP provisions of Chapter-X on Tonnage Tax Scheme(TTS) of the Chapter XII-G - TTS is a separate code by itself containing changing provision as well as method of computation of income and not dependent on receipt or expenditure - alter an expenditure invoking chapter-X (TP) has no bearing on the income of assessee - TP provision is not applicable
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