Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Reversal of credit - once accepted, the revenue cannot turn around and dispute the manner of reversal without bringing any additional evidence or point of law, not considered earlier
Reversal of credit - once accepted, the revenue cannot turn around and dispute the manner of reversal without bringing any additional evidence or point of law, not considered earlier
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