TP Adjustment - selection of comparables - The tribunal directed ...

Tribunal Excludes Garment Manufacturing Companies from Comparables List Due to Functional Differences with Assessee.

February 15, 2024

Case Laws Income Tax AT

TP Adjustment - selection of comparables - The tribunal directed exclusion of three comparables from the TPO's list, as they were involved in garment manufacturing, not processing services like the assessee. The tribunal found these companies functionally different from BAI and, therefore, not comparable.

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TP Adjustment - selection of comparables - The tribunal directed ...

Tribunal Excludes Garment Manufacturing Companies from Comparables List Due to Functional Differences with Assessee.

February 15, 2024

Case Laws Income Tax AT

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