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...
TDS u/s 194 - transporters have transported the goods of seller / supplier - assessee makes the payment to GTA, got reimbursed the amount and no expenses booked against such payment - No obligation to deduct TDS u/s 194C because the transporters have not acted on behalf of the assessee - AT
TDS u/s 194 - transporters have transported the goods of seller / supplier - assessee makes the payment to GTA, got reimbursed the amount and no expenses booked against such payment - No obligation to deduct TDS u/s 194C because the transporters have not acted on behalf of the assessee - AT
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