2019 (5) TMI 1793

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..... adjustment - selecting comparable - HELD THAT:- This Court is of the considered view that the issue of selection of the comparables for the process of the adjustment consequent upon the transfer pricing exercise does not give rise to any substantial question of law unless the entire exercise is shown to be so perverse as to require re-determination. The Court is not satisfied that in either of the .....

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..... ITA No.1063/Del./2016 for the Assessment Year ("AY‟) 2011-12. 3.The issue raised both by the Revenue and the Assessee concerns the correctness of the transfer pricing adjustment made by the Transfer Pricing Officer ("TPO‟) by selecting comparables. 4.This Court is of the considered view that the issue of selection of the comparables for the process of the adjustment consequent upon t .....

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