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2020 (1) TMI 442 - ITAT DELHI
Transfer pricing (TP) adjustments - selection of comparable - Function test - The six comparables challenged by the assessee for exclusion - assessee is engaged in the business of providing IT enabled services to its AEs and is also registered with Software Technology Parks of India (STPI) - Corporate and Professional services - Financial Services - Held that:- Ld. AO/TPO is directed to recompute the ALP after excluding the aforesaid six comparables.