Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Interest on refund - claim of interest from the date of pre-deposit made against stay order - The refund claim was sanctioned within three months from the date of application filed by the appellant for the said claim. - There is no delay in grant of refund consequently, no question arises for grant of interest. - AT
Interest on refund - claim of interest from the date of pre-deposit made against stay order - The refund claim was sanctioned within three months from the date of application filed by the appellant for the said claim. - There is no delay in grant of refund consequently, no question arises for grant of interest. - AT
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