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...
Rejection of books u/s 145 - Addition on account of alleged under-invoicing of sales made - There is no evidence or explanation as to why it has sold the items less than the purchase price by making loss of ₹ 38.40 per kg which resulted in under invoicing - assessee is unable to substantiate its claim with any evidence or valid explanation.
Rejection of books u/s 145 - Addition on account of alleged under-invoicing of sales made - There is no evidence or explanation as to why it has sold the items less than the purchase price by making loss of ₹ 38.40 per kg which resulted in under invoicing - assessee is unable to substantiate its claim with any evidence or valid explanation.
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