2024 (8) TMI 889

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bility selection As decided by HC [ 2019 (2) TMI 1993 - DELHI HIGH COURT] choice of the assessee in relying upon the headcount principle per se could not have been rejected and remitted the matter for consideration of one of the comparables i.e. for M/S Indus Technical and Financial Consultants Ltd as this comparable was included by the TPO relying upon the material available at that time from the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt : Mr. G C Shrivastava, Adv. Mr. Savinay K Dash, Adv. Mr. C George Thomas, Adv. Mr. Kalrav Mehrotra, Adv. Mr. Mrigank Prabhakar, AOR ORDER UPON hearing the counsel the Court made the following. As far as the issue raised in the petition is concerned, it is not in dispute that the tax effect comes to Rs.81,27,390/- (Rupees Eighty One Lakh Twenty Seven Thousand Three Hundred and Ninety Only) which .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X