Case Law › High Court › Ita 187/2017. Cm. Appt,.Sqsq/7Ni7Princip...

Ita 187/2017. Cm. Appt,.Sqsq/7Ni7Principalcommissionerof Incometax, Delhi-2 v. Versuscopalresearchindiapvt. Ltd

High Court 22 Mar 2017 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

22 Mar 2017

Assessment year(s)

—

Outcome

Other

The order — as passed by the High Court

Case summary

In Ita 187/2017. Cm. Appt,.Sqsq/7Ni7Principalcommissionerof Incometax, Delhi-2 v. Versuscopalresearchindiapvt. Ltd, the High Court (2017) decided the matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

$-3 &4 In the fflGH COURT OF DELHI AT NEW DELHI ITA 187/2017. CM. APPT,.SQSQ/7ni7PRINCIPALCOMMISSIONEROF INCOMETAX, DELHI-2 + AppellantRespondent versus versusCOPALRESEARCHINDIAPVT. LTD. + •ITA 188/2017. CM. APPT..SQQn/?ni7 PRINCIPALCOMMISSIONEROF INCOMETAX, DELHI-2 Appellant versus versusCOPALRESEARCHINDIAPVT. LTD.RespondentThrough : Sh. Rahul Kaushik, Sr. StandingCounsel. None for the respondent. CORAM:HON'BLEMR. JUSTICES.RAVINDRABHATHON'BLE MR. JUSTICE NAJMIWAZIRI ORDER22.03.2017 % ^ The Revenue'sgrievancein thesetwo appealsis withrespecttothe order of the Income Tax Appellate Tribunal (ITAT) whichdoubted the use of six comparables and remitted the matter forreconsiderationof the TransferPricingOfficer(TPO). It is urged bylearnedcounselthatboth the DisputeResolutionPanel(DRP) and theTPO had made reasons and sent notices as to why six comparableshad to beincludedforofALP determination. purposes The Court has considered the submissions and- also thereasoningofthe ITAT. Therecannotbe any doubtthatthe Revenueis Page I of2 not prejudiced as it is at liberty to argue all submissions which are notbeing foreclosed by the ITAT. In these circumstances, no substantialquestionof law arises.The appealsare accordinglydismissed. MARCH 22,2017/ajk iif".S. RAVENDRA BHAT, J//NAJMl WAZmi, J

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