Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
TDS u/s 194A - Disallowance u/s.40(a)(ia) - non-deduction of tax at source on interest paid to some of the members, which were held to be not legal members - whether nominal members, associate members and sympathizer members were also covered by the exemption under section 194A(3)(v)? - HELD Yes - AT
TDS u/s 194A - Disallowance u/s.40(a)(ia) - non-deduction of tax at source on interest paid to some of the members, which were held to be not legal members - whether nominal members, associate members and sympathizer members were also covered by the exemption under section 194A(3)(v)? - HELD Yes - AT
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