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2019 (2) TMI 163 - AT - Income TaxTPA - Comparable selection - excluding seven comparables on the ground that all of them are government companies and are, therefore, not good comparables- Held that:- The assessee company is engaged in providing design and engineering services property, environment, transport and infrastructure sectors. The assessee provides services to transform the built environment and restore the natural environment and its expertise ranges from environmental remediation to urban planning from engineering iconic buildings to designing sustainable transport networks and from developing the energy sources of the future to enabling new ways to extracting essential resources. Companies whose most of the Revenue comes from government and functions performed are also not comparable with that of the assessee exclusion is upheld.
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