Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Appellant's barges are utilized for movement of cargo from ship to shore and vice versa and that the appellant is charging the consideration per tonnage of the goods hauled - prima facie case is against the assessee - AT
Appellant's barges are utilized for movement of cargo from ship to shore and vice versa and that the appellant is charging the consideration per tonnage of the goods hauled - prima facie case is against the assessee - AT
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