Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Reverse charge - Appellant contends that provisions were only made in records and no service was rendered to the appellant by foreign agency - appellant has not come out with clean hands - stay granted partly - AT
Reverse charge - Appellant contends that provisions were only made in records and no service was rendered to the appellant by foreign agency - appellant has not come out with clean hands - stay granted partly - AT
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