ALP determination u/s 92CA - selection / exclusion of comparable ...

Court Rules Assessee Can Challenge Comparable Entity Inclusion in ALP u/s 92CA; No Estoppel Applies.

April 28, 2018

Case Laws Income Tax HC

ALP determination u/s 92CA - selection / exclusion of comparable - there is no estoppel against the assessee from demonstrating that a particular comparable was wrongly included in earlier year and, therefore, it should be excluded in this year. - HC

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ALP determination u/s 92CA - selection / exclusion of comparable ...

Court Rules Assessee Can Challenge Comparable Entity Inclusion in ALP u/s 92CA; No Estoppel Applies.

April 28, 2018

Case Laws Income Tax HC

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