Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Classification of services - Hiring of Heavy Earth Moving Equipment - Whether the activity performed by the appellant would fall under the category of ‘Site formation services’? - Held No
Classification of services - Hiring of Heavy Earth Moving Equipment - Whether the activity performed by the appellant would fall under the category of ‘Site formation services’? - Held No
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