24 results for “transfer pricing”+ Section 194Jclear
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Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)
prices--the relationship may in a given case be that of an independent contractor. The facts of each case and the authority given by the "principal" to the franchisees matter and are determinative. 40. An independent contractor is free from control on the part of his employer, and is only subject to the terms of his contract. But an agent