Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Non deduction of tds u/s 195 - assessee is not liable to deduct tax at source when the non-resident agent provides services outside India on payment of commission - section 9 of the Act is not applicable to the case on hand - HC
Non deduction of tds u/s 195 - assessee is not liable to deduct tax at source when the non-resident agent provides services outside India on payment of commission - section 9 of the Act is not applicable to the case on hand - HC
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