Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Issue was not raised before Commissioner (Appeal) or CESTAT - the appeal shall be heard only on the question so formulated, this court is of the view that the applicant is not entitled to the relief prayed for in the present application. - HC
Issue was not raised before Commissioner (Appeal) or CESTAT - the appeal shall be heard only on the question so formulated, this court is of the view that the applicant is not entitled to the relief prayed for in the present application. - HC
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