QUEST GLOBAL ENGINEERING SERVICES PRIVATE :LIMITED,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, BELAGAVI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No.279/Bang/2022 Assessment Year : 2017-18

Transfer Pricing ("TP") documentation maintained by the Appellant by invoking provisions of sub-section (3) of section 92C of the Act 3. The learned AO/ learned TPO/ Hon'ble DRP erred in rejecting the economic and comparability analysis undertaken in the TP documentation and in conducting a fresh comparability analysis by introducing various filters for the purpose of determining

BIOCON BIOLOGICS LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), BANGALORE

Appeal of the assessee is partly allowed for\nstatistical purposes