Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Activities of the liaison office established that it was promoting the sales of the assessee in India and the AO was justified in holding that the income attributable to the liaison office was taxable in India - HC
Activities of the liaison office established that it was promoting the sales of the assessee in India and the AO was justified in holding that the income attributable to the liaison office was taxable in India - HC
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