| COURT: | ITAT Delhi |
| CORAM: | A. T. Varkey (JM), R. S. Syal (AM) |
| SECTION(S): | 92C(1) |
| GENRE: | Transfer Pricing |
| CATCH WORDS: | Comparables, Transfer Pricing |
| COUNSEL: | Pankaj Gupta |
| DATE: | December 4, 2014 (Date of pronouncement) |
| DATE: | December 5, 2014 (Date of publication) |
| AY: | 2007-08 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Transfer Pricing: Companies which are functionally similar to the assessee cannot be excluded merely because of high or low turnover | |
When a company is functionally similar to that of the assessee company, the same cannot be excluded merely because of its turnover at a higher or lower level. Here it is important to mention that sec. 92C(1) of the Income-tax …
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