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...
Allowability of consultancy fees - financial advisory services for restructuring of its loan which able to reduce the interest rate - expenditure incurred had nothing to do with the expansion of the capital base of the company - it was for restructuring of its loan and was by way of a revenue expenditure
Allowability of consultancy fees - financial advisory services for restructuring of its loan which able to reduce the interest rate - expenditure incurred had nothing to do with the expansion of the capital base of the company - it was for restructuring of its loan and was by way of a revenue expenditure
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