Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
TPA - Unless the consideration for services is finalised between the parties, income from such services cannot even be quantified, and obviously quantification of income must precede it’s accrual - No adjustment is required - AT
TPA - Unless the consideration for services is finalised between the parties, income from such services cannot even be quantified, and obviously quantification of income must precede it’s accrual - No adjustment is required - AT
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