alone ought to be considered, as the company fails the upper
turnover filter for FYs 2013-14 and 2014-15. (Ground No. 4.6 and
Additional ... turnover/service revenue while selecting the companies comparable to
the Assessee. In this regard, it is submitted that application of turnover
filter is a relevant
M/S Honeywell Technology Solutions Lab ... vs Joint Commissioner Of Income Tax ... on 26 August
turnover/service
revenue while selecting the companies comparable to the assessee. In this
regard, it is submitted that application of turnover filter is a relevant ... increase in the
size and scale of the operations leads to a decrease in the long run average cost
of each unit or each service
erred in not applying a cap
on upper limit on the turnover/service revenue while selecting the
IT(TP)A No.237/Bang/2021
Page ... Assessee. In this regard, it is submitted
that application of turnover filter is a relevant criteria in choosing
comparable companies. It is submitted that
upper limit on the
turnover/service revenue while selecting the companies
comparable to the assessee and that application of turnover
filter is a relevant criteria ... increase in the size and scale of the operations leads to a
decrease in the long run average cost of each unit or each
service
turnover filter at the lower limit
erred in not applying the said filter at the upper end so as to
reject high turnover companies. (Ground ... upper limit on the turnover/service revenue while selecting the
companies comparable to the assessee and that application of turnover
filter is a relevant criteria
M/S Subex Limited, Bangalore vs Income Tax Officer Ward-6(1)(4), ... on 14
Alcon Laboratories (India) Private ... vs Deputy Commissioner Of Income Tax, ... on 19 December, 2022
IN
M/S Onmobile Global Limited , Bangalore vs Assistant Commissioner Of Income Tax ... on 10 August
