Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
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Hiring diesel generator sets is analysed by applying the settled attributes of a transfer of the right to use goods: identified goods must be delivered, possession and effective control must pass, and the customer must use the goods for its own purposes. Where only a permission or licence to use is given and the supplier retains effective control, the arrangement may fall within supply of tangible goods service; where control and possession pass, it is treated as a deemed sale outside that service category. The text also notes that pre-notice payment for transportation charges was treated as settling that component, so no further proceedings survived on that part.
Hiring diesel generator sets is analysed by applying the settled attributes of a transfer of the right to use goods: identified goods must be delivered, possession and effective control must pass, and the customer must use the goods for its own purposes. Where only a permission or licence to use is given and the supplier retains effective control, the arrangement may fall within supply of tangible goods service; where control and possession pass, it is treated as a deemed sale outside that service category. The text also notes that pre-notice payment for transportation charges was treated as settling that component, so no further proceedings survived on that part.
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