Thursday, 28 May 2015

Software development service provider couldn't be compared with a software developer under TP study

IT/ILT : Where TPO made addition to assessee's ALP in respect of rendering software development service to its AE, in view of fact that two comparables selected by TPO were improper on account of their huge turnover, brand value whereas another comparable selected by TPO was found inappropriate as it was developing its own software products, impugned addition was to be deleted

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