Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1808 - AT - Income TaxTP Adjustment - Comparable selection - HELD THAT:- Assessee company provides chip designing software development services to its associated enterprises (AEs). The assessee also provides marketing support services to its associated enterprises. The company operates through its centres at Noida and Bangalore, registered with Software Technology Park of India as 100% export oriented units and Hyderabad, registered with Special Economic Zone. For the services rendered, the assessee is being remunerated on the cost-plus basis by its associated enterprises, thus companies functionally dissimilar with that of assessee need to be deselected from final list.
|