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...
Imposition of penalties u/s 114 - Misuse of IEC - Appellant have only unknowingly in good faith, allowed the use of their IE code. Thus, there is no case of imposition of penalty u/s 114 of the Customs Act made out.
Imposition of penalties u/s 114 - Misuse of IEC - Appellant have only unknowingly in good faith, allowed the use of their IE code. Thus, there is no case of imposition of penalty u/s 114 of the Customs Act made out.
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