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Non-voice based BPO can’t be compared with voice based BPO for purpose of TP study

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Posted onon August 18, 2015

Tenet Tax Daily August 18 2015

By tenettax-team
Corporate Tax, International Tax

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No physical verification under sec. 194LA to check whether land was agricultural land which didn’t attract TDS
Assessing Officer has to form an opinion having regard to nature and complexity of accounts of assessee and interest of revenue before issuing order under section 142(2)

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