| COURT: | ITAT Bangalore |
| CORAM: | N. Barathvaja Sankar (VP), N. V. Vasudevan (JM) |
| SECTION(S): | 92CA(3) |
| GENRE: | Transfer Pricing |
| CATCH WORDS: | Comparables, Transfer Pricing, Turnover Filter |
| COUNSEL: | Padamchand Khincha |
| DATE: | November 23, 2012 (Date of pronouncement) |
| DATE: | October 20, 2014 (Date of publication) |
| AY: | 2007-08 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Transfer Pricing: Turnover filter is an important criteria in choosing comparables | |
(i) The ICAI TP Guidelines note on this aspect lay down in para 15.4 that a transaction entered into by a Rs. 1,000 crore company cannot be compared with the transaction entered into by a Rs. 10 crore company. The …
Trilogy E-Business Software India vs. DCIT (ITAT Bangalore) Read More »
Recent Comments