Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Non deduction of TDS - Lorry Booking Income - contract was actually between the exporter and the airline and the assessee was only an intermediary and, therefore, it was not the ‘person responsible’ for TDS u/s 194C - HC
Non deduction of TDS - Lorry Booking Income - contract was actually between the exporter and the airline and the assessee was only an intermediary and, therefore, it was not the ‘person responsible’ for TDS u/s 194C - HC
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