2015 (10) TMI 2626

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.... 24th April 2015 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 1897/Del/2014 for the Assessment Year ('AY') 2009-10. 2. The grievance of the Revenue is regarding the ITAT having directed exclusion of two companies Cosmic Global Limited ('CGL') and Accentia Technologies Limited ('ATL') from the list of comparables for the purposes of determining the arm's length price ('ALP') of ....