Case Law Details
Case Name : M/s. Yum Restaurants (India) Pvt. Ltd. Vs Additional CIT (ITAT Delhi)
Appeal Number : ITA No. 3796/Del/2006
Date of Judgement/Order : 31/05/2011
Related Assessment Year : 2002-03
Courts :
All ITAT ITAT Delhi
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Yum Restaurants India Pvt. Ltd. v. ACIT (ITAT Delhi) –Since the taxpayer had applied filters in its TP report to reject persistent loss makers, the Tribunal questioned the basis of the taxpayer’s contention that other loss making comparables should not be rejected. Merely because a comp
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