Supreme Court: Amalgamating Company Loss Cannot be Set Off Against Amalgamated Income || Supreme Court: Hostile Witness Deposition Admissible to the Extent it is Found Credible and Reliable || SC Upholds Penalty on Bank For Delay in Cheque Presentation under Consumer Protection Act || Karnataka High Court Orders Strict Statewide Implementation of Menstrual Leave Policy || Delhi HC: Emergency Arbitrator Awards are Not Binding on Indian Courts in Interim Relief Proceedings || Del HC Imposes ?10L Fine on Parle Agro For Non-Disclosure of Sales Revenue in Pepsico Trademark Case || Supreme Court: Spouse Cannot Withdraw Consent for Mutual Divorce After Settlement Agreement || Supreme Court Suspends PC Act Sentence of Former Minister Anosh Ekka, Flags Overlapping CBI Cases || Supreme Court: Magistrate’s Probe Order Can’t be Quashed on Accused’s Defence || Delhi High Court: No Adverse Inference if Handwriting Sample Refused Without Section 73 Disclosure

Search Results for Tag : Comparables

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