Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
The commission has been paid to non-resident outside India for services rendered outside India - where the non-resident agent operates outside India, no part of his income arises in India - AT
The commission has been paid to non-resident outside India for services rendered outside India - where the non-resident agent operates outside India, no part of his income arises in India - AT
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