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...
SVLDRS - rectification / modification in the order to reject the application - In any event the details which have been referred to in the remarks column of rectified Form No. SVLDRS-3 were already available with Respondent Nos.3 and 4 before they issued original Form-3 where a positive statement was made that after consideration of relevant material, the designated committee has determined that a sum of Rs.52,58,583/- was payable by Petitioner - Respondents cannot go back and rectify original Form No.SVLDRS-3 issued on 28th November 2019 - HC
SVLDRS - rectification / modification in the order to reject the application - In any event the details which have been referred to in the remarks column of rectified Form No. SVLDRS-3 were already available with Respondent Nos.3 and 4 before they issued original Form-3 where a positive statement was made that after consideration of relevant material, the designated committee has determined that a sum of Rs.52,58,583/- was payable by Petitioner - Respondents cannot go back and rectify original Form No.SVLDRS-3 issued on 28th November 2019 - HC
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