SUPREME COURT OF INDIA
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Petition for Special Leave to Appeal (C) Diary No(S) 18825 of 2017.
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Commissioner of Income Tax...............................................................Appellant.
V.
PTC Software (I)(P.) Ltd.
....................................................................Respondent |
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A.K. Sikri and Ashok Bhushan, JJ.
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| Date :August 4, 2017. |
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| Appearances |
| A.N.S. Nadkarni, ASG, Arijit Prasad, S.A. Haseeb Advs. And Mrs. Anil Katiyar, AOR for the Petitioner. |
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Section 92C of the Income Tax Act, 1961 — Transfer Pricing — Computation of arms length price — SLP admitted to decide whether data to be used for comparability analysis should be of same financial year in which international transactions were entered into by tested party — SLP admitted to decide whether services rendered by KPO and LPO are inherently different from nature of services being rendered by BPO — Commissioner of Income Tax vs. PTC Software (I)(P) ltd.
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ORDER
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Delay Condoned.
Leave Granted.
To Be heard along with C.A. No. 11341 of 2016.
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[2017] 250 TAXMAN 74 (SC) |
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