Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
TDS u/s 194C - profit sharing - provisions of section 194C of the Act are not attracted in this case as the payments made by the assessee to jobbers / arbitragers represent share of the jobbers / arbitragers under the agreement which is on principal to principal basis - AT
TDS u/s 194C - profit sharing - provisions of section 194C of the Act are not attracted in this case as the payments made by the assessee to jobbers / arbitragers represent share of the jobbers / arbitragers under the agreement which is on principal to principal basis - AT
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