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...
EOU - Non-fulfilment of export obligations - reasons beyond the control - The tribunal held that the appellant having not fulfilled the export obligation and not used the raw materials for manufacture of finished products for export, the exemption of the notification is not available. - The CESTAT partially allows the appeal, setting aside the demand for Special Additional Duty prior to a specific date pending verification. However, it upholds the duty liability and interest demands, except where modifications are specified.
EOU - Non-fulfilment of export obligations - reasons beyond the control - The tribunal held that the appellant having not fulfilled the export obligation and not used the raw materials for manufacture of finished products for export, the exemption of the notification is not available. - The CESTAT partially allows the appeal, setting aside the demand for Special Additional Duty prior to a specific date pending verification. However, it upholds the duty liability and interest demands, except where modifications are specified.
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