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| The Tax Publishers2019 TaxPub(DT) 8021 (SC) INCOME TAX ACT, 1961
Section 261 Section 92C
Where Department preferred SLP to appeal against the judgment of Delhi High Court in Pr. CIT v. Evalueserve SEZ (Gurgaon) (P) Ltd. [ITA No. 241 of 2018, dt. 26-2-2018] : 2018 TaxPub(DT) 3129 (Del-HC), whereby the High Court held that Tribunal having found that there were functional dissimilarities in a company selected by TPO, was justified in excluding the same from the list of comparables, the Supreme Court dismissed the SLP.
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Appeal (Supreme Court) - Special leave petition - Transfer pricing - Determination of ALP--Benchmarking of comparables--Functional dissimilarities
Department preferred SLP to appeal against the judgment of Delhi High Court in Pr. CIT v. Evalueserve SEZ (Gurgaon) (P) Ltd. [ITA No. 241 of 2018, dt. 26-2-2018] : 2018 TaxPub(DT) 3129 (Del-HC), whereby the High Court held that Tribunal having found that there were functional dissimilarities in a company selected by TPO, was justified in excluding the same from the list of comparables. Held: The Supreme Court dismissed the SLP.
REFERRED :
FAVOUR : SLP dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
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