Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Penalty under Section 271C - non deduction of tds u/s 194A - assessee had not established a reasonable cause, as contemplated in Section 273B to resist an order of penalty under Section 271C - ITAT wrongly deleted the penalty - HC
Penalty under Section 271C - non deduction of tds u/s 194A - assessee had not established a reasonable cause, as contemplated in Section 273B to resist an order of penalty under Section 271C - ITAT wrongly deleted the penalty - HC
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