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Case Law Details

Case Name : PCIT Vs Qualcomm India Pvt Ltd (Delhi High Court)
Related Assessment Year : 2014-15
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PCIT Vs Qualcomm India Pvt Ltd (Delhi High Court)

Delhi HC Upholds exclusion of Comparables for functional dissimilarity & significant difference in turnover

In a recent case, the Delhi High Court upheld the exclusion of comparables due to functional dissimilarity and significant differences in turnover. The case, titled “PCIT vs. Qualcomm India Pvt Ltd,” for the Assessment Year 2014-15, focused on the transfer pricing matter. The court excluded three compa

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