turnover vis-a-vis the
Appellant;
4.12.2 By rejecting companies having economic
performance contrary to the industry behavior, having
different accounting year (i.e. companies
Shri Raja Ram Patidar, Bhopal vs The Ito 1(2), Bhopal on 28 September, 2018
rejecting
certain comparable companies identified by the
assessee as having economic performance contrary to
the industry behavior (e.g companies which showed a
diminishing revenue
rejecting certain comparable companies identified by the
Appellant as having economic performance contrary to the industry behavior (e.g. companies
which showed a diminishing revenue
rejecting certain comparable companies identified by the
Assessee as having economic performance contrary to the
industry behaviour (e.g. companies which showed a diminishing
revenue
that rejection of comparable companies identified by
the Assessee as having economic performance contrary to the industry
behavior (e.g. companies which showed a diminishing
measure expressed
in numbers and a benchmark against which financial or economic performance is
evaluated. Unlike stocks in the cash segment, it is not traded
erred, by rejecting certain comparables identified by
the Appellant as having economic performance contrary to industry
behavior.
12. the AO/ TPO has erred, by rejecting
Infra- D should be better managed in an efficient and economical
manner. The Commission does feel that the electricity purchase
and procurement process ... relevant. Fundamentally , we must not miss to note that efficiency in
performance, economical use of resources , optimum investments,
distribution of electricity on commercial principles safeguarding
read with the Income
Tax Rules, 1962 and conducting a fresh economic analysis for the
determination of the arm's length price in connection with ... facts, by not accepting
Respondent's plea that companies having economic performance
contrary to the industry behaviour (e.g. companies which
showed a diminishing
