Inclusions and exclusions of the comparable companies w.r.t Transfer Pricing.
Last updated: 11 January 2021
Court :
ITAT Bangalore
Brief :
The assessee has filed this appeal challenging the assessmentorder dated 23.12.2015 passed by the A.O. u/s 143(3) r.w.s 144C ofthe Income-tax Act,1961 ['the Act' for short] for assessment year2011-12 in pursuance of directions given by Ld. Dispute Resolution Panel (DRP).
Citation :
IT(TP)A No.314/Bang/2016
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Published in Income Tax
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