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TP – Super profit making or Restructured Companies cannot be taken as comparables for computing ALP
Case Law Details
- Case Name
- M/s. Capital IQ Information Systems (India ) Pvt. Ltd. Vs. Dy. Commissioner of Income-tax (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007- 08
- Courts
- All ITAT, ITAT Hyderabad
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ITAT HYDERABAD BENCH ‘A’
Capital IQ Information Systems (India) (P.) Ltd.
versus
Deputy Commissioner of Income-tax (International Taxation)
IT Appeal NO. 1961 (HYD.) of 2011
[ASSESSMENT YEAR 2007-08]
Date of Pronouncement- 23.11.2012
ORDER
Saktijit Dey, Judicial Member
This appeal by the assessee arises out of the assessment order dated 11.10.2011 passed under S.143(3) read with S.144C of the Act, on the directions of the Dispute Resolution Panel(DRP). The appeal pertains to the assessment year 2007-08.
2. The factual matrix as emanates from the record are the a...
