Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
Fee for technical services is for the services rendered by the assessee and service tax collected by the assessee from the recipient of services on such fee would not form part of fee for technical services - AT
Fee for technical services is for the services rendered by the assessee and service tax collected by the assessee from the recipient of services on such fee would not form part of fee for technical services - AT
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