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Case Law Details

Case Name : PCIT Vs Macquarie Global Services Pvt. Ltd. (Delhi High Court)
Appeal Number : ITA 156/2020
Date of Judgement/Order : 22/09/2022
Related Assessment Year :
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PCIT Vs Macquarie Global Services Pvt. Ltd. (Delhi High Court)

HC held held that inclusion or exclusion of comparables per se cannot be treated as a question  of law unless it is demonstrated to the Court that the Tribunal took into account irrelevant consideration or excluded irrelevant factors in the ALP that impact significantly. In our view, the ITAT has not committed any perversity or applied incorrect principle to the given facts and therefore, we do not find that any substantial questions of law arise for consideration in the present appeal. Accordingly, the same is dismissed.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

CM APPL. 7944/2020

Keeping in view the averments made in the application, the delay of 28 days in filing the appeal is condoned.

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