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...
HC dismissed the appeal, condonating a 3-day and 7-day delay in filing and re-filing. The court found the appellant's grievances were properly addressed, rejecting submissions challenging the lower court's findings. The HC affirmed that neither the single judge nor appellate court could monitor CBI investigations. The impugned judgment's prayers were deemed satisfied, with liberty granted to the appellant to pursue additional recovery steps through appropriate legal channels. The appeal was conclusively dismissed as devoid of substantive merit.
HC dismissed the appeal, condonating a 3-day and 7-day delay in filing and re-filing. The court found the appellant's grievances were properly addressed, rejecting submissions challenging the lower court's findings. The HC affirmed that neither the single judge nor appellate court could monitor CBI investigations. The impugned judgment's prayers were deemed satisfied, with liberty granted to the appellant to pursue additional recovery steps through appropriate legal channels. The appeal was conclusively dismissed as devoid of substantive merit.
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