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...
Principles of natural justice violated as petitioner unaware of notices preceding impugned order. Court granted partial relief, quashed impugned order, and remitted case to respondent for fresh orders considering amounts recovered pursuant to attachment. Impugned order treated as addendum to show cause notices. Petition allowed.
Principles of natural justice violated as petitioner unaware of notices preceding impugned order. Court granted partial relief, quashed impugned order, and remitted case to respondent for fresh orders considering amounts recovered pursuant to attachment. Impugned order treated as addendum to show cause notices. Petition allowed.
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