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2017 (10) TMI 943 - HC - Income TaxTPA - comparable selection - exclusion and inclusion of comparables for the purpose of determination of arm’s length price of the international transactions entered into by the Assessee with its associated enterprises - Held that:- The Court finds that the ITAT has given cogent reasons for the exclusion and inclusion of comparables and therefore, no substantial question of law arises on this issue. As far as the issue concerning Section 14A apart from the tax effect being inconsequential, ITAT has relied on its orders for the earlier AYs. Consequently, no subsequent question of law arises on this aspect as well.
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