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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