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2019 (4) TMI 1390 - HC - Income TaxTP Adjustment - excluding the comparables Rolta India Ltd and KLG Systels Ltd on the basis of turnover - HELD THAT:- Tribunal had come to the conclusion that the instances of Rolta India Ltd and KLG Systels Ltd cannot be included in the comparables with the assessee since they are not functionally similar. Notably, the Tribunal’s earlier decision in case of Berh India Ltd, on which reliance was placed in the present judgment does not seem to have been carried in the appeal by the Revenue. On such ground, Income Tax Appeal is dismissed.
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