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...
Supply or not - Levy of GST - reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory outside India - this transaction falls within the definition of services and is for a consideration as defined in Section 2(7) and Section 2(31) of the Act. - the applicable rate of IGST is 18% - AAR
Supply or not - Levy of GST - reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory outside India - this transaction falls within the definition of services and is for a consideration as defined in Section 2(7) and Section 2(31) of the Act. - the applicable rate of IGST is 18% - AAR
Note: It is a system-generated summary and is for quick reference only.