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...
Petition for review dismissed concerning imposition of penalty for non-updation of four e-waybills. Court acknowledged e-waybills were updated within two minutes of interception and genuine difficulty in immediately updating part-B. Previous order, being non-speaking and harsh, modified penalty to Rs. 50,000/-. Difficult to conclude court overlooked non-updation of part-B of fourth e-waybill. No reason to conclude court was oblivious of such statement when passing order.
Petition for review dismissed concerning imposition of penalty for non-updation of four e-waybills. Court acknowledged e-waybills were updated within two minutes of interception and genuine difficulty in immediately updating part-B. Previous order, being non-speaking and harsh, modified penalty to Rs. 50,000/-. Difficult to conclude court overlooked non-updation of part-B of fourth e-waybill. No reason to conclude court was oblivious of such statement when passing order.
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