TMI BlogTPA - there is a vast functional difference between the manufacturing activity of the assessee and Lucas...TPA - there is a vast functional difference between the manufacturing activity of the assessee and Lucas TVS. Lucas TVS has no segment wise details for manufacturing components for cars, two wheelers, etc. The TPO or DRP has not taken any effort for taking the segment wise details - Lucas TVS cannot be a comparable case at all. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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