Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Denial of refund claim after favorable decision of HC in another case - in case the tax has been paid which is not payable under the authority of law, the same can be challenged by way of refund. - AT
Denial of refund claim after favorable decision of HC in another case - in case the tax has been paid which is not payable under the authority of law, the same can be challenged by way of refund. - AT
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