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...
Works Contract Services - SCN for period October 2007 to November 2010 - Undisputedly the SCN was issued on 25 June 2014, hence u/s 73 of the FA, 1994, revenue can raise the demand for the maximum period of five years from the date of issuance of SCN - demand for the period prior to five years from the date of the SCN is liable to be set aside on this ground
Works Contract Services - SCN for period October 2007 to November 2010 - Undisputedly the SCN was issued on 25 June 2014, hence u/s 73 of the FA, 1994, revenue can raise the demand for the maximum period of five years from the date of issuance of SCN - demand for the period prior to five years from the date of the SCN is liable to be set aside on this ground
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