Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Management, maintenance or repair service - appellant disclosed 30% of the consideration received, assuming that 70% of the consideration received to represent the value of good, prima facie case is in favor of assessee - AT
Management, maintenance or repair service - appellant disclosed 30% of the consideration received, assuming that 70% of the consideration received to represent the value of good, prima facie case is in favor of assessee - AT
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