Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Valuation of share by TPO - need to consider market risk premium with illiquidity discount, adjustment of goodwill, foreign exchange rate etc. in correct manner before rejecting Valuation of share made by assessee by independent valuer.
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