Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Inclusion of reimbursement of expenses in the value - allocation of cost of expenses - recovering the expenses on the basis of a calculation prima facie cannot be held as incurred in the capacity of pure agent - AT
Inclusion of reimbursement of expenses in the value - allocation of cost of expenses - recovering the expenses on the basis of a calculation prima facie cannot be held as incurred in the capacity of pure agent - AT
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