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...
Insolvency and BankruptcySeptember 8, 2023Case LawsAT
Maintainability of Section 9 application - pre-existing dispute - admittedly 97 % of the amount due for the invoices raised by the Appellant was paid and 3 % of the Invoices amount was withheld by the Respondent Company. - a ‘dispute’ truly existed for the Respondent Company to have withheld 3% of the total invoice amount. - application was rightly rejected by the NCLT - AT
Maintainability of Section 9 application - pre-existing dispute - admittedly 97 % of the amount due for the invoices raised by the Appellant was paid and 3 % of the Invoices amount was withheld by the Respondent Company. - a ‘dispute’ truly existed for the Respondent Company to have withheld 3% of the total invoice amount. - application was rightly rejected by the NCLT - AT
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