3 results for “transfer pricing”+ Section 115Jclear
Sorted by relevance
Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy
price and shall be deducted at the time of maturity. The same reasoning can be extended to Foreign Currency convertible bonds and TDS shall be deducted only at the time of maturity / redemption. The appellant has complied with the above provisions, and the applicable TDS was deposited at the time of maturity. Hence, no disallowance u/s.40(a)(i) is called