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...
Capital gain computation - lease rental expenses are related to the transfer of slump sale business while computing the capital gain u/s 48(1) or not? - The Tribunal upheld the CIT(A)'s decision to allow the deduction of the additional expenditure, emphasizing its relation to the transfer of the business. Additionally, it affirmed the CIT(A)'s authority to recompute deductions and allowed the expenses incurred in the assessment year, despite crystallizing later. The Tribunal's decision was based on the finding that the expenses were integral to the transfer process.
Capital gain computation - lease rental expenses are related to the transfer of slump sale business while computing the capital gain u/s 48(1) or not? - The Tribunal upheld the CIT(A)'s decision to allow the deduction of the additional expenditure, emphasizing its relation to the transfer of the business. Additionally, it affirmed the CIT(A)'s authority to recompute deductions and allowed the expenses incurred in the assessment year, despite crystallizing later. The Tribunal's decision was based on the finding that the expenses were integral to the transfer process.
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