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Age & formation cannot be the criteria for rejecting the company for comparability analysis
Case Law Details
- Case Name
- Deputy Commissioner of Income-tax Vs Firmenich Aromatics (I) (P.) Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03
- Courts
- ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘L’
Deputy Commissioner of Income-tax
v/s.
Firmenich Aromatics (I) (P.) Ltd.
IT APPEAL NO. 2056 (MUM.) OF 2006
[ASSESSMENT YEAR 2002-03]
JULY 6, 2012
ORDER
Sanjay Arora, Accountant Member
This is an Appeal by the Revenue arising out of the order of Commissioner of Income Tax (Appeals)-I, Kanpur (‘CIT(A)’ for short) dated 02/02/2011, allowing the assessee’s appeal contesting its assessment u/s 143(3) of the I.T. Act, 1961 (‘the Act’ hereinafter) dated 29/03/2006 for the assessment year (AY) 2003-2004.
2. The pri...
