Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Even if, a refund has already been granted the same would be subject to the provisions of section 234D - Explanation-2 to section 234D of the Act makes it clear that it would be applicable to pending proceedings - AT
Even if, a refund has already been granted the same would be subject to the provisions of section 234D - Explanation-2 to section 234D of the Act makes it clear that it would be applicable to pending proceedings - AT
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