If only one comparable is considered to determine ALP, benefit of ± 5 percent as provided by proviso to S. 92C(2) will not be available

ITAT MUMBAI BENCH ‘K’

General Atlantic (P.)Ltd.

Versus

Deputy Commissioner of Income-tax

IT Appeal NO. 8914 (MUM.) OF 2010
[ASSESSMENT YEAR 2006-07]

JANUARY 31, 2013

ORDER

Vijay Pal R

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