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...
Classification of supply - Works Contract or not - whether the applicant in the subject case is dealing in any immovable property which is transferred in the execution of the contract? - there is a composite supply in the subject case but there is no works contract involved in the subject case - The items are in nature of machine/instruments/equipment and are all replaceable and hence cannot he said to be of ‘immovable’ nature - AAR
Classification of supply - Works Contract or not - whether the applicant in the subject case is dealing in any immovable property which is transferred in the execution of the contract? - there is a composite supply in the subject case but there is no works contract involved in the subject case - The items are in nature of machine/instruments/equipment and are all replaceable and hence cannot he said to be of ‘immovable’ nature - AAR
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