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...
The Revenue’s emphasis for treating the assessee’s section 153A return as belated is without any merit since the same was very much treated as a valid one as per the assessment order and more so, in view of the fact that the Assessing Officer made other disallowance/additions on merits as well
The Revenue’s emphasis for treating the assessee’s section 153A return as belated is without any merit since the same was very much treated as a valid one as per the assessment order and more so, in view of the fact that the Assessing Officer made other disallowance/additions on merits as well
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