Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Classification of service - Supply of Tangible Goods for Use Service or storage and warehousing service - Services rendered by the appellant in respect of mother vessels cannot be classified under ‘Storage and Warehousing Services' - AT
Classification of service - Supply of Tangible Goods for Use Service or storage and warehousing service - Services rendered by the appellant in respect of mother vessels cannot be classified under ‘Storage and Warehousing Services' - AT
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