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2023 (3) TMI 1093 - AT - Income TaxTP Adjustment - comparable selection - modifying the turnover filter applied by the Assessee - AR submitted that comparables whose turnover is more than 200 crores have to be excluded since the TPO has not applied the upper turnover filter Rs.200 crores - HELD THAT:- The coordinate bench of the Tribunal in the case of Autodesk India Pvt.Ltd. [2018 (7) TMI 1862 - ITAT BANGALORE] took note of all the conflicting decision to held as that high turnover is a ground for excluding companies as not comparable with a company that has low turnover. Thus comparables whose turnover is more than 200 crores should be excluded from the list of comparables.
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