IT/ILT : TP : Data to be used in analyzing the comparability of an uncontrolled

IT/ILT : TP : Data to be used in analyzing the comparability of an uncontrolled transaction with an international transaction can be the data relating to the financial year in which the international transaction is entered into


[2012] 23 taxmann.com 373 (Mumbai - Trib.)
IN THE ITAT MUMBAI BENCH 'B'
Lionbridge Technologies (P.) Ltd.
v.
Deputy Commissioner of Income-tax, Range 8(2), Mumbai*