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...
Refund of tax deducted at source on compensation paid for land acquired under the National Highways Act was contested; the High Court found the writ petition advanced on misleading and misrepresented facts and concluded the petitioner sought a second refund despite knowledge of an earlier credit. The court therefore set aside the Single Judge's order that had granted relief, on grounds of misrepresentation and abuse of judicial process, and imposed substantial costs on the petitioner to sanction the conduct and deter repetition.
Refund of tax deducted at source on compensation paid for land acquired under the National Highways Act was contested; the High Court found the writ petition advanced on misleading and misrepresented facts and concluded the petitioner sought a second refund despite knowledge of an earlier credit. The court therefore set aside the Single Judge's order that had granted relief, on grounds of misrepresentation and abuse of judicial process, and imposed substantial costs on the petitioner to sanction the conduct and deter repetition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
