9911796707
TMI Blog2020 (9) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of adjudicating Ground no.7 in IT(TP)A No.39/Bang/2016. Thus, in order dated 26/12/2017 passed in MP, this Tribunal observed as under: "04. Having heard the parties, and order passed by the Tribunal, in our considered opinion the Tribunal has committed mistake apparent from the record as the Tribunal has not adjudicated the ground number 7, therefore we deem it appropriate to recall the decision for the limited purpose of adjudicating ground 7 of the Revenue's appeal." 3. Based on order passed in MP No.269/Bang/2017, Revenue Appeal and assessee are placed before this Bench. We note that no issues relating to assessee appeal in IT(TP)A No.17/Bang/2016 is a subject matter of issue in MP No.269/Bang/2017. Observations of this Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submitted that, basis of DRP to hold revenue is less than 75% has not been demonstrated and therefore needs to be reconsidered. Ld.CIT.DR placed reliance on decision of Ld.TPO. 7. Ld.AR placed reliance on decision of coordinate bench of this Tribunal in case of Electronics for Imaging India Pvt.Ltd (supra) wherein, E- Infochips Ltd is excluded for failing in service income filter. We have perused submissions advanced by both sides in light of records placed before us. It is observed, that this Tribunal in case of Autodesk India Pvt Ltd. vs ACIT (supra) excluded E- Infochips Ltd., by following view taken by this Tribunal in case of Comscop Network (India) Pvt. Ltd. vs ITO in IT (TP) A/Bang/2016 dated 22/02/17 wherein, this company was ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its exclusion on these grounds have attained finality and cannot be disturbed by this Hon'ble Tribunal. Even otherwise, we are of the view that the DRP rightly arrived at the finding that companies software development service revenue for FY 2010-11 was less than 75% of its total operating revenue for the year. Thus the above action of the DRP in rejecting the above companies correct." 8. From the above, it is observed by this Tribunal consistently in various decisions for A.Y: 2011-12 held that, this company does not satisfy service income filter being 75%. We therefore, do not see any reason to set aside this company to Ld.TPO. 9. Therefore, respectfully following view taken by coordinate bench of this Tribunal in DCIT vs M/s CGI Infor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
