2016-TII-374-ITAT-DEL-TP
ADIDAS TECHNICAL SERVICES PVT LTD Vs DCIT: DELHI ITAT (Dated: June 29, 2016)
Income Tax - Sections 92CA(3), 143(3) & 144C.
Keywords - selection of comparables - adjournment for hearing - non availability of DR.
Whether when in similar set of circumstances in assessee's own case, the Tribunal has excluded certain cases from the list of comparables, can a decision be made otherwise when nothing has changed - NO: ITAT
Whether when a perusal of nature of services demonstrates that the functional profile of comparable company is totally different from the functional profile of the assessee company, can the two be held as valid comparables - NO: ITAT
Assessee's appeal partly allowed
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