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2018 (6) TMI 1637 - AT - Income TaxTPA - comparable selection - exclusion of TCS- E-serve Ltd - HELD THAT:- From the order of the Tribunal in assessee's own case for the A.Y.2011-12 [2016 (9) TMI 1425 - ITAT MUMBAI] , wherein facts and circumstances were similar and Tribunal have directed for exclusion of TCS- E-serve Ltd., from the final set of comparables on account of functional dissimilarity, ownership of significant intangibles and impact of 'TATA' brand on its profitability. . Respectfully following the order of the Tribunal, we direct the AO to exclude TCS- E-serve Ltd., from the final set of comparables.
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