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2013 (5) TMI 844 - ITAT DELHI
Determination of arm’s length price of the international transactions representing Software Services provided to the associated enterprise - comaparability -
Addition of fringe benefit tax paid for computing the book profit u/s 115JB - Held that:- No reason to interfere with the order of ld. DRP because as per sec. 115WA Fringe Benefit Tax is an additional income tax and, therefore, it is to be treated at par with Income-tax for computing book profits.