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...
Broadcasting Service - Commissioner has proceeded to confirm the demand by comparing two un-comparables i.e. oranges with apples. Service tax being contract/ transaction based levy the terms of contracts between the parties to the contract need to be examined and finding recorded before any demand can be made.
Broadcasting Service - Commissioner has proceeded to confirm the demand by comparing two un-comparables i.e. oranges with apples. Service tax being contract/ transaction based levy the terms of contracts between the parties to the contract need to be examined and finding recorded before any demand can be made.
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