Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
The amount paid to the employees of the assessee company being in the nature of salary is not taxable in India, in view of the Article-16 of DTAA between India and USA and the assessee is not under obligation to deduct TDS.... - AT
The amount paid to the employees of the assessee company being in the nature of salary is not taxable in India, in view of the Article-16 of DTAA between India and USA and the assessee is not under obligation to deduct TDS.... - AT
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