Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Credit of TDS - tds deducted on the interest income which accrued the investments offered to tax under the ‘Income Declaration Scheme 2016’ - If after the necessary verification it is proved that the alleged IDS was deducted on the income/investment declared under IDS 2016 comprising of the principle amount of the investments and interest earned thereon, then the assessee should be allowed the benefit of tax deducted at source - AT
Credit of TDS - tds deducted on the interest income which accrued the investments offered to tax under the ‘Income Declaration Scheme 2016’ - If after the necessary verification it is proved that the alleged IDS was deducted on the income/investment declared under IDS 2016 comprising of the principle amount of the investments and interest earned thereon, then the assessee should be allowed the benefit of tax deducted at source - AT
Note: It is a system-generated summary and is for quick reference only.
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