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2015 (8) TMI 3 - AT - Income TaxTransfer pricing adjustment - international related party transaction of the Appellant with respect to the provision of software development services - selection of Wipro Technology Services Ltd. as comparable - Held that:- We uphold that the submission of the assessee that Wipro Technology Services Ltd. cannot be considered as a comparable, in view of the binding judgement of the Jurisdictional High Court in the assessee’s own case for the AY 2006-07 which was followed by the Coordinate Bench of the Tribunal in the assessee’s own case for the AY 2008-09. Consistent with the view taken therein we direct the AO to exclude Wipro Technology Services Ltd. as a comparable and recompute the Arm’s length price.
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