Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
The term of 'Royalty' as defined in the Act shows that it does not include any information provided in the course of advisory services - services were rendered abroad, no part of income had accrued or arisen in India - AT
The term of 'Royalty' as defined in the Act shows that it does not include any information provided in the course of advisory services - services were rendered abroad, no part of income had accrued or arisen in India - AT
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