Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
TDS on provisions made at the end of the year - adhoc provision so made was reversed in the succeeding year in which actual expenses were booked under specific heads and TDS compliance was also made - Assessee cannot be treated as in default - AT
TDS on provisions made at the end of the year - adhoc provision so made was reversed in the succeeding year in which actual expenses were booked under specific heads and TDS compliance was also made - Assessee cannot be treated as in default - AT
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