M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH
In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes
ITA 1500/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh26 Oct 2021AY 2014-15
price of international transaction of export of goods.
Re:
Incorrect exclusion of comparable by the TPO
In this regard, it is respectfully submitted that while applying TNMM, the following companies excluded by the TPO in the impugned order ought to be considered as comparable for the reasons tabulated as under:
Company
Reasons for Remarks of the applicant
Name
Remarks