Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Car should have been put to use for activities which earn foreign exchange though the argument that the entire export obligation should be discharged by earning from fare charges of the cars was not accepted - AT
Car should have been put to use for activities which earn foreign exchange though the argument that the entire export obligation should be discharged by earning from fare charges of the cars was not accepted - AT
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