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...
Smuggling of Cattle Heads - confiscation - penalties imposed - corroborative evidence - fraudulently used the Challan belonging to the some other party - The Tribunal found that there was no conclusive evidence to support the allegation of smuggling to Bangladesh. It overturned the confiscation order but upheld the penalties imposed on the appellant for fraudulent documentation and actions leading to the seizure of the cattle heads and trucks.
Smuggling of Cattle Heads - confiscation - penalties imposed - corroborative evidence - fraudulently used the Challan belonging to the some other party - The Tribunal found that there was no conclusive evidence to support the allegation of smuggling to Bangladesh. It overturned the confiscation order but upheld the penalties imposed on the appellant for fraudulent documentation and actions leading to the seizure of the cattle heads and trucks.
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