No need to worry for refund of "excess TDS" deposited mistakenly.
Equalisation Levy, Thin Capitalisation and General Anti-Avoidance Rules (GAAR)
An article by CA Rohan M. Loya on "Equalisation Levy, Thin Capitalisation and General Anti-Avoidance Rules (GAAR)" published in E-Newsletter of Nagpur Branch of WIRC of ICAI.