Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
TDS - payment of channel placement charges to cable operators/MSOs - assessee had thus carried out the work of dubbing by engaging services and the same was of the nature of getting work done through a sub-contractor - TDS to be deducted u/s 194C and not u/s 194J - AT
TDS - payment of channel placement charges to cable operators/MSOs - assessee had thus carried out the work of dubbing by engaging services and the same was of the nature of getting work done through a sub-contractor - TDS to be deducted u/s 194C and not u/s 194J - AT
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