DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. M/S. SAS RESEARCH AND DEVELOPMENT PVT LTD,, PUNE
In the result, appeal of the Revenue in ITA No
ITA 619/PUN/2017[2012-13]Status: DisposedITAT Pune03 May 2021AY 2012-13
Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 632/Pun/2017 धनधाारण वषा / Assessment Year : 2012-13 Sas Research & Development (India) Pvt. Ltd. Level 2A & Level 3, Tower-5, Cyber City, Magarpatta, Hadapsar, Pune-411 013 Pan : Aaecs8099L .......अपीलाथी / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent आयकर अपील सं. / Ita No. 619/Pun/2017 धनधाारण वषा / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax, Circle-6, Pune. .......अपीलाथी / Appellant बनाम / V/S. M/S. Sas Research & Development (India) Pvt. Ltd. 2Nd & 3Rd Floor, Tower-5, Magarpatta City, Hadapsar, Pune-411 013 Pan : Aaecs8099L ……प्रत्यथी / Respondent Assessee By : Shri Rajendra Agiwal Revenue By : Shri Anurag Srivastava
For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Anurag Srivastava
transfer pricing study.
Thinksoft Global Services Limited
9. Inappropriately considering functionally different companies as comparable to the Appellant
Erred in adopting an incoherent approach and identifying following inappropriate additional non-comparable companies as comparable to the Appellant on an ad-hoc basis (cherry picking).
A.Y.2012-13
Cybermate Infotek Limited
Infobeans Systems Private Limited and
Cybercom Datamatics Information Solutions Limited
The Appellant
