2016 (10) TMI 1048

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..... nding Counsel.  Mr. Vikrant A. Maheshwari, Advocate. For the Respondent : Mr. Deepak Chopra, Advocate along with Mr. Rohan Khare and Mr. Harpreet Singh Ajmani, Advocate. O R D E R The question of law pressed in this appeal is the tenability of the exclusion of the three comparables in the transfer pricing exercise conducted by the revenue in the case of the assessee for the AY 2010-2011. .....

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..... that even if the figures of comparables were to be included, no adjustment would be permissible due to the fact that the margin of variation would be within the limits of the "Safe Harbour Provision" embodied in the Rules framed by the board in exercise of its power under Section 92CA(3). In the circumstance, no questions of law arises, the appeal is dismissed.
Case laws, Decisions, Judgement .....

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