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Case Law Details

Case Name : Prism Networks Private Limited Vs ACIT (ITAT Bangalore)
Related Assessment Year : 2016-17
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Prism Networks Private Limited Vs ACIT (ITAT Bangalore)

The Hon’ble Tribunal held that the DRP has not considered the plea of assessee in proper perspective. The fact that the TPO rejected the TP Study of the Assessee cannot be the basis not to consider the claim of the Assessee for inclusion of comparable companies. The DRP has not adjudicated the question of inclusion of these companies as comparable companies. The fact that these companies do not figure in the search matrix of the TPO is not and cannot be a ground not t

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