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2018 (10) TMI 1812 - ITAT DELHITP Adjustment - Comparable selection - Market support and administrative services rendered - HELD THAT:- Comparables contested in the present appeal by the Ld. AR has been considered by the Tribunal in case of Philips Morris [2018 (7) TMI 1475 - ITAT DELHI] - The Revenue has not disputed the functional profile of the assessee company and could not distinguish the findings given by the Tribunal relating to these comparables disputed by the assessee in the present case. Therefore, we direct the TPO/AO to exclude these four comparables. Thus, Ground No. 7 is allowed. Not allowing credit for self assessment tax paid by the assessee - HELD THAT:- DR has agreed that the issue is to be verified by the TPO/AO. Therefore, the issue is remanded back to the file of the TPO/AO for verifying after giving proper opportunity of hearing to the assessee company.
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