Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1712 - ITAT DELHITPA - comparable selection - Held that:- Assessee company is primarily engaged in data processing and data entry services which are rendered to overseas affiliated and unrelated entities. Data Processing work is also out sourced in the market, thus companies functionally dissimilar with that of assessee need to be deselected from final list.
|