TP adjsutment - “AE” investment banking activities - comparable ...

Case Laws Income Tax

December 20, 2022

TP adjsutment - “AE” investment banking activities - comparable selection - The persistence loss- making company are normally excluded as comparable. As per the submission of assessee both the companies are made profit in relevant years. DR did not strongly object on the plea of assessee. No objection was made by the ld DR in factual position. So, these companies should not be excluded on the ground of loss-making company. - AT

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TP adjsutment - “AE” investment banking activities - comparable ...

Case Laws Income Tax

December 20, 2022

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