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