Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Disallowance u/s 40(a)(ia) - TDS default - prospective or retrospective effect of amendment of provisions of Sec.40(a)(ia) - To the extent the Assessee is made to pay tax on a higher income in one year, there would still be hardship. - AT
Disallowance u/s 40(a)(ia) - TDS default - prospective or retrospective effect of amendment of provisions of Sec.40(a)(ia) - To the extent the Assessee is made to pay tax on a higher income in one year, there would still be hardship. - AT
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