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2015 (9) TMI 1635 - AT - Income TaxTPA - comparability analysis - functinal similarity - Held that:- M/s Accentia Echnologies Ltd., during the relevant year, and the said company therefore, cannot be considered as comparable due to this extraordinary event which occurred in the relevant year as rightly held by the Tribunal inter-alia in the case of Excellence Data Research Pvt. Ltd (2014 (9) TMI 126 - ITAT HYDERABAD). Direct the TPO to consider M/s MIcroland Ltd., as a good comparable for the purpose of analyzing the pricing of the international transaction undertaken by the assessee. Credit of tds - Held that:- We direct the AO/TPO to verify the claim of the assessee with regard to the tax deducted at source and allow credit if found correct.
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