Held that companies with higher turnover to be excluded. Organisation for Economic Co-Operation and Development guidelines to be followed. Working capital adjustment to be allowed. (AY. 2017-18)
IG Infotech (India) P. Ltd v ACIT (2023) 102 ITR 411 (Bang)(Trib)
S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Comparable-Companies with higher turnover to be excluded-Organisation for Economic Co-Operation and Development guidelines to be followed-Working capital adjustment to be allowed.[S.92CA]