A company having high brand value and turnover as compared to assessee-company could not be selected as comparable. (AY. 2012-13)
Integreon (India) (P.) Ltd. v. DCIT (2020) 185 ITD 539 (Delhi)(Trib.)
S. 92C : Transfer pricing-Brand value-Company having high brand value and turnover as compared to assessee-company could not be selected as comparable.