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<h1>Delhi High Court Allows Delayed Appeal, Dismisses Revenue's Arguments on Arm's Length Price</h1> <h3>THE PR. COMMISSIONER OF INCOME TAX-4 Versus M/s GRANITE SERVICES INTERNATIONAL INDIA PVT. LTD.</h3> THE PR. COMMISSIONER OF INCOME TAX-4 Versus M/s GRANITE SERVICES INTERNATIONAL INDIA PVT. LTD. - TMI The High Court of Delhi condoned the delay in filing the appeal by the Revenue against the ITAT orders for the Assessment Years 2010-2011 and 2011-2012. The issues raised by the Revenue regarding comparables and Arm's Length Price were not considered substantial questions of law. The appeals were dismissed.