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...
Benefit of concession/exemption - re-export - Delay beyond the period of one year - goods re-imported for repair/reconditioning of the goods - The learned CESTAT was justified in denying the said exemption to the Assessee and also rejecting the Rectification Application filed by the Assessee. What Tribunal has done is nothing but asking the Assessee to comply with the law. - HC
Benefit of concession/exemption - re-export - Delay beyond the period of one year - goods re-imported for repair/reconditioning of the goods - The learned CESTAT was justified in denying the said exemption to the Assessee and also rejecting the Rectification Application filed by the Assessee. What Tribunal has done is nothing but asking the Assessee to comply with the law. - HC
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