Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Default u/s 206C(6A) - the moment assessee has received form no.27C from the buyers his liability to collect TCS @ 1% gets away and the assessee should not be deemed to be in default for any minor clerical mistakes in the forms submitted by the buyers - AT
Default u/s 206C(6A) - the moment assessee has received form no.27C from the buyers his liability to collect TCS @ 1% gets away and the assessee should not be deemed to be in default for any minor clerical mistakes in the forms submitted by the buyers - AT
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