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...
Disallowance u/s 14A - exempt income is out of investments in mutual funds - in the case of a mutual funds, administrative and managerial expenses are factored in the investments itself, hence separate disallowances towards administrative expenses is not called for
Disallowance u/s 14A - exempt income is out of investments in mutual funds - in the case of a mutual funds, administrative and managerial expenses are factored in the investments itself, hence separate disallowances towards administrative expenses is not called for
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