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...
Deduction u/s 54 against the LTCG - assessee failed to construct the new residential house within a period of three years from the date of sale due to delay in the handing over of the possession of the plot by the developer - assessee cannot be held responsible for not complying the law - Benefit of exemption allowed.
Deduction u/s 54 against the LTCG - assessee failed to construct the new residential house within a period of three years from the date of sale due to delay in the handing over of the possession of the plot by the developer - assessee cannot be held responsible for not complying the law - Benefit of exemption allowed.
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