Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Disallowance of interest paid on late deposit of TDS - the interest paid by the assessee for delayed payment of TDS in respect of statutory liabilities and thus this interest amount cannot be treated as business expenditure u/s 37(1) - AT
Disallowance of interest paid on late deposit of TDS - the interest paid by the assessee for delayed payment of TDS in respect of statutory liabilities and thus this interest amount cannot be treated as business expenditure u/s 37(1) - AT
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