Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
Disallowance of expenses as no activity was carried on by the assessee - a private limited company being a body corporate has to incur certain expenses to keep its status active - expenditure claimed by the assessee allowed as deduction - AT
Disallowance of expenses as no activity was carried on by the assessee - a private limited company being a body corporate has to incur certain expenses to keep its status active - expenditure claimed by the assessee allowed as deduction - AT
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TaxTMI 
TaxTMI 
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