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...
Order quashed due to violation of natural justice principles by not granting proper opportunity for personal hearing. Excess input tax credit availed on inputs subject to reverse charge mechanism and non-reversal of credit on reversed credit notes. Matter remanded for reconsideration after granting personal hearing to petitioner within stipulated timeframe. Final orders to be passed in accordance with law after following due process.
Order quashed due to violation of natural justice principles by not granting proper opportunity for personal hearing. Excess input tax credit availed on inputs subject to reverse charge mechanism and non-reversal of credit on reversed credit notes. Matter remanded for reconsideration after granting personal hearing to petitioner within stipulated timeframe. Final orders to be passed in accordance with law after following due process.
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