Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Renting of immovable property Service - providing interconnected services to the film distributors - the appellant has not provided any service to the distributors nor the distributors have made any payment to the appellant as consideration for the alleged service - no service can be said to have been provided by the appellant.
Renting of immovable property Service - providing interconnected services to the film distributors - the appellant has not provided any service to the distributors nor the distributors have made any payment to the appellant as consideration for the alleged service - no service can be said to have been provided by the appellant.
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