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...
Maintainability of appeal - compliance with the pre-deposit - what happens post facto cannot cure the defect as on the date on which the appeal was dismissed by CESTAT by the impugned order, the appellant had not complied with the pre-deposit condition - The impugned order as such is unassailable
Maintainability of appeal - compliance with the pre-deposit - what happens post facto cannot cure the defect as on the date on which the appeal was dismissed by CESTAT by the impugned order, the appellant had not complied with the pre-deposit condition - The impugned order as such is unassailable
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