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2016 (5) TMI 1433 - AT - Income TaxTPA - comparable selection criteria - Held that:- Assessee is a software solution provider, thus companies functionally dissimilar with that of assessee need to be deselected from final list. Granting credit in respect of advance tax and tds - grievance of the assessee is that the AO has erred in granting credit in respect of advance tax only to the extent of ₹ 6,14,01,877 as against ₹ 6,58,40,000 claimed in the return of income filed by the assessee and also tax deducted at source (TDS) only to the extent of 22,40,040 as against ₹ 23,58,189 claimed in the return of income - Held that:- As these grounds needs factual verification, we remit the issues to the file of the AO for verification and granting of relief if any, in accordance with the law.
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