TMI Blog2016 (12) TMI 1827X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order on examination of the functional profile held that it was comparable to the respondent-assessee for the subject Assessment Year. This was further supported by the fact that for the immediately preceding Assessment Year the parties had accepted ICRA Management Consulting Services Ltd. to be a comparable for the purpose of determination of arms length price. Therefore, as far as ICRA Manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... states that the respondent-assessee has been served and he undertakes to file affidavit of service in the Registry on or before 16th December, 2016. 3. The Revenue has urged the following question for our consideration : Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in accepting the comparables merely on the basis that they have been con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he subject Assessment Year. We note that so far as ICRA Management Consulting Services Ltd. is concerned, the impugned order on examination of the functional profile held that it was comparable to the respondent-assessee for the subject Assessment Year. This was further supported by the fact that for the immediately preceding Assessment Year the parties had accepted ICRA Management Consulting Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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