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 services - Manpower Recruitment Agency Service - conversion of raw material to soap and detergent on behalf of the principal - contract between the appellant and M/s Nirma Limited is of contract manufacturing hence demand under manpower supply cannot be made. - AT
Classification of services - Manpower Recruitment Agency Service - conversion of raw material to soap and detergent on behalf of the principal - contract between the appellant and M/s Nirma Limited is of contract manufacturing hence demand under manpower supply cannot be made. - AT
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