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...
Direction to the respondents to return all the documents and record seized - Allegation of availing ineligible drawback and IGST by way of accumulating ITC by procuring fake purchase bills - Section 105 of the Customs Act, 1962 - The factual aspect cannot be gone into at this stage and would not be a reason to quash the panchnama or to declare the search illegal.
Direction to the respondents to return all the documents and record seized - Allegation of availing ineligible drawback and IGST by way of accumulating ITC by procuring fake purchase bills - Section 105 of the Customs Act, 1962 - The factual aspect cannot be gone into at this stage and would not be a reason to quash the panchnama or to declare the search illegal.
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