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    <title>2019 (11) TMI 1307 - DELHI HIGH COURT</title>
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    <description>The High Court allowed the delay condonation application and condoned the delay. The appeal by Revenue against the ITAT order related to the Assessment Year 2008-09 was dismissed. The High Court emphasized the differences in business activities between the assessee and Alphageo India Pvt. Ltd., leading to the exclusion of Alphageo India Pvt. Ltd. from comparables. As a result, the High Court found no question of law arising in the appeal and dismissed it accordingly.</description>
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      <description>The High Court allowed the delay condonation application and condoned the delay. The appeal by Revenue against the ITAT order related to the Assessment Year 2008-09 was dismissed. The High Court emphasized the differences in business activities between the assessee and Alphageo India Pvt. Ltd., leading to the exclusion of Alphageo India Pvt. Ltd. from comparables. As a result, the High Court found no question of law arising in the appeal and dismissed it accordingly.</description>
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