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2023 (11) TMI 203 - DELHI HIGH COURTTP Adjustment - comparable selection/Deselection - selection criteria - HELD THAT:- Tribunal not just followed the previous orders mentioned above to maintain consistency, but also examined the entire material on record to ascertain the comparability of each of the comparables with the case of the respondent/assessee pertaining to AY 2007-08. Appellant/revenue has not been able to demonstrate change, if any, in circumstances qua the respondent/assessee and/or any of the comparables in the financial year in question vis-à-vis the earlier years. There is not even a whisper alleging any such change while calling upon fresh analysis of comparability. We have not been shown that the Tribunal committed any perversity in reaching the conclusion it reached in the matter. No substantial question of law.
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