Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
TDS u/s 194H - assessee paid commission at 23% of its income as per the agreement between assessee and other clubs - relationship of ‘agent’ and ‘principal’ could not be proved - No TDS liability - AT
TDS u/s 194H - assessee paid commission at 23% of its income as per the agreement between assessee and other clubs - relationship of ‘agent’ and ‘principal’ could not be proved - No TDS liability - AT
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