Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Interest levied under section 234B - non-payment of advance tax by the payer - as the tax was ‘deductible’ u/s 195 of the act there is no failure on part of the assessee in payment of advance tax. - AT
Interest levied under section 234B - non-payment of advance tax by the payer - as the tax was ‘deductible’ u/s 195 of the act there is no failure on part of the assessee in payment of advance tax. - AT
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