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...
Deemed dividend u/s 2(22)(e) - Payment of advances to the assessee against purchase of land - these transactions are towards business and commercial purpose and there is no benefit accruing to the assessee from such transaction.
Deemed dividend u/s 2(22)(e) - Payment of advances to the assessee against purchase of land - these transactions are towards business and commercial purpose and there is no benefit accruing to the assessee from such transaction.
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