Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Import of services - manpower recruitment supply agency service - Unless the critical requirements of clause (k) of Section 65(105) are fulfilled, the element of taxability would not arise
Import of services - manpower recruitment supply agency service - Unless the critical requirements of clause (k) of Section 65(105) are fulfilled, the element of taxability would not arise
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