Case Law Details
Case Name : M/s. Agila Specialties Pvt. Ltd. Vs The DCIT (ITAT Bangalore)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Bangalore
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Brief of the Case
ITAT Bangalore held In the case of M/s. Agila Specialties Pvt. Ltd vs. DCIT that when the data is available showing profit margin of that enterprise itself from a third party, it is always safe and advisable to adopt internal comparable. The reason is that the various factors having bearing on the quality of output. assets employed, input cost etc. continue to remain by and large same in case of an internal comparable.The effect of difference due to such inheren
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