Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Business Auxiliary Service - services relating to Procurement of goods or services, which are inputs for the client - Once the appellant falls within the scope of exemption, a liberal construction has to be adopted. - AT
Business Auxiliary Service - services relating to Procurement of goods or services, which are inputs for the client - Once the appellant falls within the scope of exemption, a liberal construction has to be adopted. - AT
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