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2018 (7) TMI 741 - ITAT DELHITPA - comparable selection - Held that:- Companies functionally different with market support services segment need to be deselected from final list Forex Fluctuations, bank charges, provision for doubtful debt and provisions written back should be considered part of operating margin calculation - expenses as intrinsically related to business operation of the assessee Held that:- No infirmity in the order of the DRP holding that the losses/gains due to foreign exchange fluctuation as part of the operating margin and the bank charges as part of the operating expenditure of the assessee. Further, the order of the DRP holding the provision for doubtful debts and provision for written back as part of operating margin is also upheld. The ground raised by the Revenue on this issue is accordingly dismissed.
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