Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
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Directions to keep in abeyance the summons issued - There is no certainty that the pandemic will abate by 15.07.2021, we are of the view that, for the moment, the summons issued should be kept in abeyance till the next date of hearing, i.e., 09.08.2021. Quite obviously, the petitioner cannot plead defence of limitation, by including the period for which the summons are kept in abeyance, as the leeway is given, inter alia, for the benefit of its authorised representatives and employees. - HC
Directions to keep in abeyance the summons issued - There is no certainty that the pandemic will abate by 15.07.2021, we are of the view that, for the moment, the summons issued should be kept in abeyance till the next date of hearing, i.e., 09.08.2021. Quite obviously, the petitioner cannot plead defence of limitation, by including the period for which the summons are kept in abeyance, as the leeway is given, inter alia, for the benefit of its authorised representatives and employees. - HC
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