Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1640 - AT - Income TaxTPA - comparable selection criteria - Held that:- Assessee is involved in carrying out the patent assessments, intellectual property research and analysis, patents consulting and preparing draft of patent application to be filed overseas. This research is delivered to its AE’s which have an arrangement with the team of lawyers for filing patent applications in the appropriate jurisdictions. Assessee also offers intellectual property, asset management and helps in analysing portfolio of patents. Investment research and financial analytic These services include financial analysis and research focussed on global funds and equities. Essentially it involves tracking performance of specific stocks and mutual funds and analysing it, thus companies functionally dissimlar with that of assessee need to be deselected from final list.
|