2019 (7) TMI 311

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..... R CM No. 28736/2019 (delay in filing the appeal) and CM No. 28737/2019 (delay in re-filing the appeal) 1. For the reasons explained in the applications, the delay in filing and re-filing the appeal is condoned and the applications are allowed. ITA 553/2019 2. The Revenue is in appeal against the order dated 20th August 2018 passed by the ITAT in ITA No. 121/Del/2015 for the AY 2010-11. 3. The .....

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..... st, medical devices, security and surveillance etc. The exclusion of the said comparable cannot, therefore, be said to be unjustified.   5. Even as regards the second comparable that has been excluded, viz., Infinite Data Systems Private Limited, the ITAT has based its conclusions on a detailed analysis of the profile of the said comparable vis-a-vis the Assessee. 6. The legal position as r .....

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