Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
TPA - ALP - Corporate Guarantee given by the assessee being a domestic transaction is outside the purview of TP provisions is claimed to be covered in favour of the assessee and against Revenue - AT
TPA - ALP - Corporate Guarantee given by the assessee being a domestic transaction is outside the purview of TP provisions is claimed to be covered in favour of the assessee and against Revenue - AT
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