This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Delhi HC Upholds ITAT Order Excluding Comparables Due to Functional Dissimilarity
Case Law Details
- Case Name
- PCIT Vs Honeywell International (India) Pvt. Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
PCIT Vs Honeywell International (India) Pvt. Ltd. (Delhi High Court)
Introduction: The Delhi High Court recently addressed an appeal filed by the Principal Commissioner of Income Tax (PCIT) against Honeywell International (India) Pvt. Ltd. The case pertains to the Assessment Year 2007-08 and focuses on the exclusion of certain comparables, namely Accentia Technologies Ltd., Eclerx Services Ltd., Mold-Tek Technologies Limited, and TSR Darashaw Ltd. The court upheld the order of the Income Tax Appellate Tribunal (ITAT), which directed the exclusion of these comparables due to functional dissimil...





