Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Non granting TDS credit - As per assessee when the return of income was processed by the Centralised Processing Centre (“CPC”) u/s 143(1) in the intimation the CPC did not allow credit of TDS because the same was not reflected in form 26AS per the assessment year 2017-18 but are entirely stood included in form 26AS for the assessment year 2018-19 - Matter remanded back to verify the facts - AT
Non granting TDS credit - As per assessee when the return of income was processed by the Centralised Processing Centre (“CPC”) u/s 143(1) in the intimation the CPC did not allow credit of TDS because the same was not reflected in form 26AS per the assessment year 2017-18 but are entirely stood included in form 26AS for the assessment year 2018-19 - Matter remanded back to verify the facts - AT
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