Assessee’s submission in arriving at the ALP is not final, It is for TPO to examine and find out companies listed as comparables

This Appeal under Section 260­A of the Income Tax Act, 1961 (the  Act),  challenges  the order dated 15 th  January, 2014 passed by the Income  Tax  Appellate  Tribunal  (the Tribunal). The impugned order dated 15th  January,  2014  relates  to  the  Assessment  Year 2008­-09.

2. The Revenue urges the following questions of law for our consideration:

“(a) Whether on the facts and in the circumstance of the cas

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