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ITAT lays down litmus test to determine ‘closely linked’ transactions for TP purposes and for their clubbing
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Corporate Tax
ITAT lays down litmus test to determine ‘closely linked’ transactions for TP purposes and for their clubbing
Posted on
on
July 24, 2014
Tenet Tax Daily July 19 2014
By
tenettax-team
Corporate Tax
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Sum paid to NR for providing equipment and software to Indian clients facilitating ‘Forex deal matching’ is royalty
Brokerage in respect of securities transactions is outside the ambit of sec. 194H TDS
