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2016 (7) TMI 1251 - HC - Income TaxTPA - comparability - Whether the Tribunal was correct in law in agreeing with Commissioner of Income Tax (Appeals) without examining all the relevant comparables considered by the Transfer Pricing Officer / Assessing Officer in their orders and thereby misdirected themselves in law by relying on partly irrelevant material in drawing their conclusion? - Held that:- Revenue fairly states that the impugned order of the Tribunal has followed its own order in Respondent-Assessee's own case for the Assessment Year 2005-06. Being aggrieved by the impugned order of the Tribunal for the Assessment Year 200506 in respect of the same Respondent-Assessee, the Appellant-Revenue had preferred an appeal and this Court dismissed the Revenue's appeal on the ground that it does not give rise to any substantial question of law.
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