Capgemini India (F) Ltd. v. Ad. CIT
12 Taxmann.com 51High Court#2134 most cited
What is Capgemini India (F) Ltd. v. Ad. CIT authority for?
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) accepted that Accel Transmatic Ltd. should be rejected as a comparable company in transfer pricing matters if its business activities are not solely software development.
54
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.
Also referred to as
Capgemini India (F) Ltd. v. Ad. CIT · 12 Taxmann.com 51 · comparable selection · transfer pricing · software development · Accel Transmatic Ltd. · DRP · ITAT
Judgments citing Capgemini India (F) Ltd. v. Ad. CIT
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