Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1596 - AT - Income TaxTPA - comparable selection - the comparables which were selected by the TPO are functionally different - Held that:- CIT(A) has given an extensive finding as to TPO’s comparables are not relevant at all and the fresh benchmarking conducted by the assessee company is relevant. Therefore, there is no need to interfere with the findings of the CIT(A). Ground No. 1 is dismissed.
|