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Showing contexts for: cmc ltd in Hsbc Securities And Capital Markets (I) ... vs Dcit Rg 4(1), Mumbai on 10 March, 2023Matching Fragments
2.9 on the facts and in the circumstances of the case and in law, the learned TPO/AO/ DRP erred in rejecting the following comparable companies selected by the Appellant in its transfer pricing study:
•Ask Me Info Ltd.
•MCS Ltd.
•CMC Ltd.
•C.S. Software Enterprise Ltd •Mphasis BFL, Ltd.
•Tata Share Registry Ltd.
•HCL Technologies Ltd.
•Datamatics Technologies Ltd.
2.10 on the facts and in the circumstances of the case and in law, the learned TPO/AO/DRP erred in wrongfully including the following comparable companies in the final set of comparables: