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        Income Tax

        2019 (7) TMI 1591 - HC - Income Tax

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        High Court upholds ITAT's exclusion of comparables, inclusion of one for AY 2011-2012. The High Court dismissed the Revenue's appeal against an ITAT order regarding the exclusion of four comparables and inclusion of one for Assessment Year ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          High Court upholds ITAT's exclusion of comparables, inclusion of one for AY 2011-2012.

                          The High Court dismissed the Revenue's appeal against an ITAT order regarding the exclusion of four comparables and inclusion of one for Assessment Year 2011-2012. ITAT's decision was upheld based on Rule 10B of the Income Tax Rules, finding no legal infirmity in the order.


                          The High Court dismissed the Revenue's appeal against an ITAT order regarding the exclusion of four comparables and inclusion of one for Assessment Year 2011-2012. ITAT provided detailed reasons for its conclusions based on Rule 10B of the Income Tax Rules. No legal infirmity found in the impugned order. The appeal was dismissed.
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