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...
Escapement or under-assessment under KVAT Act - mistake in reporting purchase turnover - the authorities have not found any discrepancy in the sales figures returned, or any escapement of sales turnover which is taxable - filing of incomplete or incorrect return might have attracted penalization u/s 67 but alone cannot be used to make an addition in the turnover and to demand tax
Escapement or under-assessment under KVAT Act - mistake in reporting purchase turnover - the authorities have not found any discrepancy in the sales figures returned, or any escapement of sales turnover which is taxable - filing of incomplete or incorrect return might have attracted penalization u/s 67 but alone cannot be used to make an addition in the turnover and to demand tax
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