Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Extended period of limitation - Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression. - SC
Extended period of limitation - Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression. - SC
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