Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Work Contract vs Contract for sale – purchase of product - product manufactured out of raw materials supplied by a foreign company who had direct interest in assessee company - provisions of Section 194C are applicable to the assessee.... - HC
Work Contract vs Contract for sale – purchase of product - product manufactured out of raw materials supplied by a foreign company who had direct interest in assessee company - provisions of Section 194C are applicable to the assessee.... - HC
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