Tribunal has held that even when a comparison with respect to customs data is to be made,
it should be for the data in respect
held that assessee utilized services of US Company even in
negotiations with customers and in finalizing contracts, and same could not be
done without sharing ... noted that scope of work was to generate customer
leads using/subscribing customer data base, market research, analysis, and
online research data and that service
held that assessee utilized services of US Company even in
negotiations with customers and in finalizing contracts, and same could not be
done without sharing ... noted that scope of work was to generate customer
leads using/subscribing customer data base, market research, analysis, and
online research data and that service
held that assessee utilized services of US Company even in
negotiations with customers and in finalizing contracts, and same could not be
done without sharing ... noted that scope of work was to generate customer
leads using/subscribing customer data base, market research, analysis, and
online research data and that service
held that assessee utilized services of US Company even in
negotiations with customers and in finalizing contracts, and same could not be
done without sharing ... noted that scope of work was to generate customer
leads using/subscribing customer data base, market research, analysis, and
online research data and that service
held that assessee utilized services of US Company even in
negotiations with customers and in finalizing contracts, and same could not be
done without sharing ... noted that scope of work was to generate customer
leads using/subscribing customer data base, market research, analysis, and
online research data and that service
held that assessee utilized services of US Company even in
negotiations with customers and in finalizing contracts, and same could not be
done without sharing ... noted that scope of work was to generate customer
leads using/subscribing customer data base, market research, analysis, and
online research data and that service
held that assessee utilized services of US Company even in
negotiations with customers and in finalizing contracts, and same could not be
done without sharing ... noted that scope of work was to generate customer
leads using/subscribing customer data base, market research, analysis, and
online research data and that service
held that assessee utilized services of US Company even in
negotiations with customers and in finalizing contracts, and same could not be
done without sharing ... noted that scope of work was to generate customer
leads using/subscribing customer data base, market research, analysis, and
online research data and that service
held that assessee utilized services of US Company even in
negotiations with customers and in finalizing contracts, and same could not be
done without sharing ... noted that scope of work was to generate customer
leads using/subscribing customer data base, market research, analysis, and
online research data and that service