Case Law Details
Case Name : Trilogy E-Business Software India (P.) Ltd. Vs Deputy Commissioner of Income-tax (ITAT Bangalore)
Appeal Number : IT Appeal No. 1054 (BANG.) OF 2011
Date of Judgement/Order : 23/11/2012
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Bangalore
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No restriction in considering companies with either abnormal profits / losses as comparable to tested party, as long as they are functionally comparable
IN THE ITAT BANGALORE BENCH ‘A’
Trilogy E-Business Software India (P.) Ltd.
Versus
Deputy Commissioner of Income-tax
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