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...
Disallowance of remuneration paid to the partners of the assessee firm - Once the remuneration paid to the partners is in accordance of the provisions of Section 40(b)(v) and the actual payment of the said amount being credited to the capital account of the partners and corresponding withdrawal of the partners is not in disputed then the mere mistake in the statement of the partners would not rendered the claim of the partners firm not disallowed. - AT
Disallowance of remuneration paid to the partners of the assessee firm - Once the remuneration paid to the partners is in accordance of the provisions of Section 40(b)(v) and the actual payment of the said amount being credited to the capital account of the partners and corresponding withdrawal of the partners is not in disputed then the mere mistake in the statement of the partners would not rendered the claim of the partners firm not disallowed. - AT
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