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...
Waiver of interest u/s 234C - accruing of income of demerged company - demerger scheme was under contemplation does not mean that approval by the High Court was a certainty - hence till the approval was granted, demerged company could not have anticipated or contemplated flowing of the income in its coffers - Commissioner committed a serious error in rejecting the application for waiver of interest
Waiver of interest u/s 234C - accruing of income of demerged company - demerger scheme was under contemplation does not mean that approval by the High Court was a certainty - hence till the approval was granted, demerged company could not have anticipated or contemplated flowing of the income in its coffers - Commissioner committed a serious error in rejecting the application for waiver of interest
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