Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Assessee was bound to deduct tax under section 194C and could not take refuge under second and third provisos inserted by Finance Act, 2005 with effect from 1-6-2005 for justifying its failure to deduct tax at source, prior to 1-6-2005... - AT
Assessee was bound to deduct tax under section 194C and could not take refuge under second and third provisos inserted by Finance Act, 2005 with effect from 1-6-2005 for justifying its failure to deduct tax at source, prior to 1-6-2005... - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
