M/s. Premier Exploration Services Pvt. Ltd. Versus ITO, Ward 14 (3), New Delhi - Income Tax - ITAT DELHI - Tri - Selection of comparables Held that - The event management division of Saket Projects Limited was taken as comparable - The event management was done by sponsorships in the case of assessee which is evident form various documents placed - Further the segment allocation of expenses also appears to be not reliable - In the case of Saket Projects Ltd. there is functional dissimilarity -................................... Income Tax - Case Laws
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