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...
Effective date of amendment of notification - In the present case the notification dated 01.03.2018 was digitally signed on 06.03.2018 at 17:15 hours and before that it could not have been uploaded for publication. Thus, the exemption notification would come into force only on 06.03.2018. - AT
Effective date of amendment of notification - In the present case the notification dated 01.03.2018 was digitally signed on 06.03.2018 at 17:15 hours and before that it could not have been uploaded for publication. Thus, the exemption notification would come into force only on 06.03.2018. - AT
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