Aircom International (India) Pvt. Ltd. vs DCIT
Whether two companies (Kals Information Systems Ltd. and Sasken Communication Technologies Ltd.) were correctly included as comparables for transfer pricing analysis of software development services --- Held No, both excluded. Whether depreciation on printers, scanners, and NT servers should be allowed at 60% instead of 15% --- Held Yes. Whether license fee paid to AE for software sales constitutes revenue expenditure or capital expenditure --- Held Revenue expenditure.
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