Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
TDS u/s 194J - the transaction was a transaction of outright purchase of copyright and not a mere payment for past and future royalties. The price paid for outright purchase of copyright was price paid for acquiring a capital asset - TDS not required - AT
TDS u/s 194J - the transaction was a transaction of outright purchase of copyright and not a mere payment for past and future royalties. The price paid for outright purchase of copyright was price paid for acquiring a capital asset - TDS not required - AT
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