This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
TPO can’t include functionally different Companies in comparables for transfer pricing adjustment
Case Law Details
- Case Name
- M/s Google India Pvt. Ltd. Vs The Dy. Commissioner of Income-tax (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ITAT BANGALORE BENCH ‘B’
Google India (P.) Ltd.
Versus
Deputy Commissioner of Income tax
IT APPEAL NO. 1368 (BANG.) OF 2010
[Assessment year 2006-07]
OCTOBER 19, 2012
ORDER
Smt. P. Madhavi Devi, Judicial Member
This appeal is filed by the assessee. The relevant assessment year is 2006-07. The appeal is directed against the assessment order passed in consonance with the order of the Dispute Resolution Panel at Bangalore dated 20.09.2010. The appeal arises out of the assessment completed u/s 144C(5) r.w.s 144C(8) of the Income-tax Act, 1961.
2. The assessee is aggrieved by the ass...
