Assessee can Challenge the Inclusion of Comparable even If it Clears the Filters: Delhi HC [Read Judgment]

The High Court of Delhi, while upholding the ruling of Income Tax Appellate Tribunal (ITAT) held that since none of the comparables have been excluded on the ground of high turnover alone, the test of functional similarity applied by the Tribunal is in consonance with the legal position and resultantly, the assessee cannot be denied […]

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