Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
TDS u/s 194J - the payment made to resident towards annual license fee paid for the renewal of Microsoft software - Clause (ba) to the Explanation to section 194J provides that "royalty" for the purpose of this section shall have the same meaning as given in section 9(1)(vi), hence the payer is liable to deduct tax at source u/s 194J - Failure to deduct TDS will entails disallowance u/s 40(a)(ia)
TDS u/s 194J - the payment made to resident towards annual license fee paid for the renewal of Microsoft software - Clause (ba) to the Explanation to section 194J provides that "royalty" for the purpose of this section shall have the same meaning as given in section 9(1)(vi), hence the payer is liable to deduct tax at source u/s 194J - Failure to deduct TDS will entails disallowance u/s 40(a)(ia)
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