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...
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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