Showing 2174 Results

AITHENT TECHNOLOGIES PVT. LTD. VS DEPUTY COMMISSIONER OF INCOME TAX
DELHI TRIBUNAL, Apr 06, 2022

KPO services are not comparable to software development services and are therefore not comparable.

Subject : Selection of comparables of software development service
Legislation Referred To : Section143(3), 144C, 133(6)
In Favour Of : Assessee

AURIGO SOFTWARE TECHNOLOGIES PRIVATE LIMITED VS INCOME TAX OFFICER
BANGALORE TRIBUNAL, Feb 03, 2022

High turnover is a ground to exclude a company from the list of comparable companies in determining ALP

Subject : Selection of comparables of Software Development Services
Legislation Referred To : Section 143(3), 144C(13)
In Favour Of : Assessee (partly)