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2018 (4) TMI 1002 - HC - Income TaxTPA - comparable selection - Held that:- The assessee was engaged in ITES segment thus companies functionally dissimilar with that of assessee need to be deselected from final list. Appeal admitted on the substantial question of law at (b)- Whether on the facts and in the circumstance of the case and in law, the Tribunal was justified in ignoring the comparable company on the ground that the assessee company is functionally not comparable, has accepted Bodhtree Consulting Ltd., as comparable company and also that the said company was selected as a comparable by the assessee itself for the A. Y. 2008-09?
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