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...
Non-adjudication of show cause notice issued 13 years back - Even in absence of the provisions of sub-section (4) (B) of Section 73, respondent no. 2 could not have acted oblivious to the settled principle of law, that a show cause notice would be required to be adjudicated within a reasonable time depending the facts of each case. - HC
Non-adjudication of show cause notice issued 13 years back - Even in absence of the provisions of sub-section (4) (B) of Section 73, respondent no. 2 could not have acted oblivious to the settled principle of law, that a show cause notice would be required to be adjudicated within a reasonable time depending the facts of each case. - HC
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