Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
When the AO dropped the proceedings of reassessment on a substantive ground of the additions not being sustainable, subsequently the same AO or even his successor could not have reviewed such a decision - HC
When the AO dropped the proceedings of reassessment on a substantive ground of the additions not being sustainable, subsequently the same AO or even his successor could not have reviewed such a decision - HC
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