Addl. CIT v. Avaya India (P) Ltd.

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The Tax Publishers2023 TaxPub(DT) 5793 (Del-Trib) IN THE ITAT, DELHI BENCH SAKTIJIT DEY, V.P. & B.R.R. KUMAR, A.M. Addl. CIT v. Avaya India (P) Ltd. ITA No. 7882/DEL/2018 20 September, 2023 Assessee by: Nishank Vashistha, Advocate Revenue by: Rajesh Kumar, Commissioner- Departmental Representative ORDER Captioned appeal by the Revenue arises out of Order dated 28-9-2018 of learned Commissioner (Appeals)-44, New Delhi for the assessment year 2013-14. 2. Grounds raised by the Revenue are as under: (1) Whether the learned Commissioner (Appeals) was justified in laying down stringent standards of comparability and attempting to identify exact replica of the taxpayer for comparability analysis, whereas the India law and the international jurisprudence recognize the reality that there cannot be an exact comparable in a given situation without any differences without appreciating that such stringency will defeat the purpose of flexibility provided in comparability analysis for determination of Arms Length Price. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 5793 (Del-Trib)

IN THE ITAT, DELHI BENCH

SAKTIJIT DEY, V.P. & B.R.R. KUMAR, A.M.

Addl. CIT v. Avaya India (P) Ltd.

ITA No. 7882/DEL/2018

20 September, 2023

Assessee by: Nishank Vashistha, Advocate

Revenue by: Rajesh Kumar, Commissioner- Departmental Representative

ORDER

Captioned appeal by the Revenue arises out of Order dated 28-9-2018 of learned Commissioner (Appeals)-44, New Delhi for the assessment year 2013-14.

2. Grounds raised by the Revenue are as under:

(1) Whether the learned Commissioner (Appeals) was justified in laying down stringent standards of comparability and attempting to identify exact replica of the taxpayer for comparability analysis, whereas the India law and the international jurisprudence recognize the reality that there cannot be an exact comparable in a given situation without any differences without appreciating that such stringency will defeat the purpose of flexibility provided in comparability analysis for determination of Arms Length Price.