Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1152 - AT - Income TaxTransfer Pricing adjustments - selection of comparables - Held that:- Assessee is engaged in the business of developing software design, development and modification services related to semi-conductors and also provides marketing and technical support services which are generally categorized as ‘software development services’, thus companies functionally dissimilar with that of assessee need to be deselected from final of comparable.
|