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2019 (2) TMI 1976 - ITAT BANGALORETP Adjustment - comparable selection - Suo moto exclusion by assessee - HELD THAT:- Comparable suo moto excluded by CIT (A) being M/s. Microland Limited is restored back in the final list of comparables in view of this fact that it was suo moto excluded by CIT (A) and the assessee is not interested in its exclusion. Accordingly ground no. 2 of revenue's appeal is partly allowed. Accentia Technologies, Cosmic Global Ltd.,Eclerx Services Ltd. and Infosys BPO Ltd.- Assessee is engaged in Business Process Outsourcing Services - As per order rendered in the case of e4e Business Solutions India (P.) Ltd. Vs. DCIT [2016 (3) TMI 356 - ITAT BANGALORE] we find that these four comparables were excluded from the list of final comparables. Respectfully following this Tribunal order, we hold that there is no infirmity in the order of CIT (A) in respect of this aspect of exclusion of these four comparables from the list of final comparables and hence, on this aspect, we decline to interfere in the order of CIT(A).
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