Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Valuation- C&F Agent service - inclusion of reimbursable expenses - all these expenses were reimbursed by the appellant for the various purposes incurred for carrying on the business of C&F Agent Service. - demand to the extent of reimbursement of expenses set aside - AT
Valuation- C&F Agent service - inclusion of reimbursable expenses - all these expenses were reimbursed by the appellant for the various purposes incurred for carrying on the business of C&F Agent Service. - demand to the extent of reimbursement of expenses set aside - AT
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