Delhi High Court: Phonographic Performance Limited Not Entitled to Grant Licenses without Registratio  ||  SC: Limitation Begins From the Date When the Cause of Action First Accrued  ||  SC: Language is a Medium for Exchange of Ideas Not Become a Cause of Division  ||  SC: Once Plaint in Respect of Main Relief Stands Barred, Other Reliefs Claimed Also Fall Down  ||  SC: Wildlife Warden of Telangana to Take Immediate Steps to Protect Wildlife  ||  SC: Violence During Protests Against Waqf Amendment Act is Disturbing  ||  UK SC: Trans Women Not Included in Definition of ‘Woman’ under Equality Act, 2010  ||  SC: Cannot Use Article 32 to Challenge Supreme Court’s Own Judgments  ||  SC: If Suits Mention Cash Transactions Above ?2 Lakh, Court Must Report it to IT Department  ||  SC Takes Objection of Allahabad High Court Order Blaming Victim in Rape Case    

Search Results for Tag : Comparable

Judgments

Assessee has right to challenge inclusion of comparable, even if it clears the filters(18.05.2020)

By way of the present appeal under Section 260A of the Income Tax Act, 1961 ('the Act'), the Appellant (Revenue) assails the impugned order passed by .....

Tags : Comparables, Exclusion, Legality



Inclusion or exclusion of comparables per se cannot be treated as a question of law unless it is demonstrated that the Tribunal took into account irrelevant consideration(22.09.2022)

Present appeal has been filed seeking a direction for setting aside the order passed by the Income Tax Appellate Tribunal ('ITAT') in with respect to .....

Tags : Comparables, Exclusion, Validity



High Court under Section 260-A of the IT Act would interfere only if it finds that the reasoning given by the authorities below is perverse(09.11.2022)

Present Income Tax Appeal has been filed challenging the order passed by the Income Tax Appellate Tribunal ('ITAT'). The issue urged by the Revenue co.....

Tags : Comparable, Companies, Exclusion



When assessee is a capital service provider, there is no necessity to provide negative working capital adjustment(09.08.2021)

Two issues raised in present case is namely-- (i) Assessee's prayer regarding inclusion of Crystal Voxx Limited in the final list of comparable compan.....

Tags : Assessment, List, Comparable companies



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