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    <title>2019 (5) TMI 1967 - ITAT PUNE</title>
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    <description>The Tribunal upheld the Dispute Resolution Panel&#039;s decision to include Maveric Systems Ltd. in the final list of comparables, dismissing the Revenue&#039;s appeal. The concern over Silverline Technologies Ltd.&#039;s inclusion was deemed academic due to alignment with margins. The Tribunal condoned the Revenue&#039;s appeal delay and disposed of the case, ultimately dismissing both the Revenue&#039;s appeal and the assessee&#039;s Cross Objections. The decision was based on functional comparability, with the final judgment issued on May 14, 2019.</description>
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