https://www.taxtmi.com/caselaws?id=386718 The court condoned the appellant's 287-day delay in re-filing the appeal, leading to the disposal of the application. The appeal contested the deletion of M/s Basiz Fund Services Private Limited from comparable enterprises for the assessment year 2009-10 due to functional dissimilarity, as identified by the DRP and upheld by the Tribunal. The court found no question of law, dismissing the appeal based on concurrent factual findings on enterprises' functional dissimilarity. en-us Fri, 27 Sep 2019 00:00:00 +0530 Sun, 06 Oct 2019 08:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386718 The court condoned the appellant's 287-day delay in re-filing the appeal, leading to the disposal of the application. The appeal contested the deletion of M/s Basiz Fund Services Private Limited from comparable enterprises for the assessment year 2009-10 due to functional dissimilarity, as identified by the DRP and upheld by the Tribunal. The court found no question of law, dismissing the appeal based on concurrent factual findings on enterprises' functional dissimilarity. Case-Laws Income Tax Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386718