Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Classification of service - number of photographs are available on the website for a viewer to see and choose from the same after browsing - whether the services rendered by the appellant would fall under the category of Online information and Data base access or Retrieval service - Held yes - AT
Classification of service - number of photographs are available on the website for a viewer to see and choose from the same after browsing - whether the services rendered by the appellant would fall under the category of Online information and Data base access or Retrieval service - Held yes - AT
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