The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held the Assessee, IBM India Pvt. Ltd. liable to pay interest for delay in filing ITR under Section 234B of the Income Tax Act, 1961 on incremental income pursuant to unilateral Advance Pricing Agreement (APA) with CBDT. The Assessee, IBM India Pvt. Ltd. is a company, engaged […]
from Taxscan | Simplifying Tax Laws https://ift.tt/33EtR9M
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