Functional Dissimilarity between Companies and Assessee: Delhi HC upholds Order of ITAT Directing Exclusion of Comparables [Read Order]

Delhi High Court upheld the order of the ITAT directing the exclusion of comparables as there was functional dissimilarity between the companies and the assessee
Functional Dissimilarity - Companies - Assessee - Delhi HC - ITAT - Exclusion of Comparables - taxscan

The Delhi High Court upheld the order of the Income Tax Appellate Tribunal (ITAT) directing the exclusion of comparables as there was functional dissimilarity between the companies and the assessee. The record discloses that the respondent/assessee provides back-office support services i.e., call centre services to its Associated Enterprises (AEs). Besides this, the respondent/assessee also renders…

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