TMI Blog2019 (7) TMI 1905X X X X Extracts X X X X X X X X Extracts X X X X ..... A INDIA PVT. LTD. VERSUS ACIT [ 2019 (7) TMI 1279 - DELHI HIGH COURT] giving detailed reasons why on the facts of that case, which are more or less similar to the facts on hand, such comparables ought to have been excluded. The said judgment therefore covers the said issue against the Revenue. As far as the comparables Accentia Techonologies Ltd. and E4e Healthcare are concerned, the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el with Mr.Rohit Tiwari, Advocate. ORDER 1. This is an appeal by the Revenue against an order dated 10th August 2018 passed by the ITAT in ITA No.1974/Del/2015 for Assessment Year ( AY‟) 2010-11. 2. The issue urged by the Revenue in the present case is about the exclusion of comparables which the ITAT held to be functionally different from the Assessee. 3. Three of the compara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court upholding the exclusion of the aforementioned comparables. Illustratively reference may be made to the orders in Pr.CIT v. Evalueserve SEZ (Gurgaon) Pvt. Ltd. (order dated 26th February 2018 in ITA 241 of 2018), Pr. CIT v. B.C.Management Services (P.) Ltd. 403 ITR 45 (Del) and Pr. CIT v. M/s. Sanvih Info Group Pvt. Ltd. (earlier known as OKS Span Tech ( P.) Ltd. (order dated 16th May 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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