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Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis
Case Law Details
- Case Name
- ExxonMobil Services And Technology Pvt. Ltd. Vs DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Bangalore
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ExxonMobil Services And Technology Pvt. Ltd. Vs DCIT (ITAT Bangalore)
Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis; KPO Profile and Lack of Segmental Data Reason for Comparable Exclusion; Consistency Reason Supports Inclusion of Earlier Accepted Company; Different Accounting Year Alone Not Valid Reason to Reject Comparable; Quarterly Results Must Be Examined for Inclusion; No Scientific Working Capital Analysis Reason for Rejection Set Aside; Fresh Computation Directed Under Rule 10B; Foreign Currency Invoice Rea...



