2023 (7) TMI 935 - SCH - Income Tax

TP Adjustment - comparable selection - HC 2021 (1) TMI 537 - DELHI HIGH COURT held in the absence of segmental information provided by the companies in respect of the software services, comparables be deselected - HELD THAT - This Court is not inclined to interfere with the impugned judgment and order of the High Court. The special leave petition is dismissed.

Summary

The Supreme Court dismissed the special leave petition, stating that they will not interfere with the High Court's judgment and order. Delay was condoned, and any pending applications were disposed of.