Held that companies having no segmental information or subject to extraordinary event or companies fully involved in related-party transactions are not comparable.(AY.2013-14)
Sas Research and Development (India) P. Ltd. v. Dy. CIT (No. 2) (2022) 93 ITR 501 (Pune)(Trib.)
S. 92C : Transfer pricing-Arm’s length price-Comparables-Companies having no segmental information or subject to extraordinary event or companies fully involved in related-party transactions-Not comparable. [S. 92CA]