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...
Benefits under the VsV Act [Vivad Se Vishwas Act] denied - The court directed the respondents to accept the petitioner's declaration under the VsV Act, subject to the petitioner paying the balance amount - The decision acknowledges the petitioner's efforts to comply with the VsV Act and addresses technical glitches and errors by the respondents, reflecting the VsV Act's objective to reduce tax litigation and generate revenue efficiently. - HC
Benefits under the VsV Act [Vivad Se Vishwas Act] denied - The court directed the respondents to accept the petitioner's declaration under the VsV Act, subject to the petitioner paying the balance amount - The decision acknowledges the petitioner's efforts to comply with the VsV Act and addresses technical glitches and errors by the respondents, reflecting the VsV Act's objective to reduce tax litigation and generate revenue efficiently. - HC
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