New Assessee had used Mug given that way for benchmarking this new told you naughty date exchange once offered 13 similar S. 92C : Transfer costs –Calculation regarding arm’s length rate – (Comparable, Practical resemblance – Deals assistance characteristics) – performing exhibitions and you can situations and more than of money away from exhibitions and you may situations, shall be excluded off similar number in order to business customer care provider The new Assessee Providers made sales assistance...