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...
Statutory time bar in assessment law prevented reopening where no fresh assessment was passed within the period prescribed, and after an almost nine year lapse by Revenue following an ITAT order the HC held the assessment time barred and directed release of seized jewellery to the petitioner within six weeks. An intervenor's application seeking return of Stridhan was dismissed for lack of locus in this petition; the intervenor was permitted to pursue independent proceedings for any proprietary claim against the petitioner.
Statutory time bar in assessment law prevented reopening where no fresh assessment was passed within the period prescribed, and after an almost nine year lapse by Revenue following an ITAT order the HC held the assessment time barred and directed release of seized jewellery to the petitioner within six weeks. An intervenor's application seeking return of Stridhan was dismissed for lack of locus in this petition; the intervenor was permitted to pursue independent proceedings for any proprietary claim against the petitioner.
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