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...
Recorded statements made during inquiry under the Customs framework are admissible for proving the truth of their contents only if the statutory procedural safeguards are complied with: the person must be examined as a witness before the adjudicating authority, the adjudicating authority must form an opinion to admit the statement, and an opportunity for cross examination must be given. Failure to follow this mandatory procedure renders statements under inquiry inadmissible, and a penalty imposed solely on such inadmissible statement was set aside.
Recorded statements made during inquiry under the Customs framework are admissible for proving the truth of their contents only if the statutory procedural safeguards are complied with: the person must be examined as a witness before the adjudicating authority, the adjudicating authority must form an opinion to admit the statement, and an opportunity for cross examination must be given. Failure to follow this mandatory procedure renders statements under inquiry inadmissible, and a penalty imposed solely on such inadmissible statement was set aside.
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