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2019 (1) TMI 852 - AT - Income TaxTPA - Comparable selection - Exclusion of Infosys Ltd. - Held that:- Exclusion of Infosys Ltd. on the basis of functional comparability which is not decided by the Tribunal. Be that as it may but since this is not a finding of the Tribunal in the impugned Tribunal order that Infosys Ltd. should be included in the list of comparables, there cannot be any grievance of the assessee in respect of non-deciding of this issue i.e. regarding exclusion of Infosys Ltd. For the assessee, the decision of CIT (A) still stands that Infosys Ltd. stands excluded from the list of comparables. The revenue has not filed any M. P. for decision on that aspect i.e. exclusion of Infosys Ltd. and hence, in our considered opinion, the present M.P. of assessee is academic and therefore, no decision on this is called for.
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