Court held that exclusion of comparables having high brand value is held to be proper . No question of law . (AY. 2011-12)
CIT v. E-Valueserve Sez (Gurgaon) P. Ltd. (2019) 416 ITR 51 (Delhi) (HC)
S.92C: Transfer pricing – Arm’s Length Price —Exclusion of comparables having high brand value is held to be proper .[ S.260A ]