2017 (11) TMI 200

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....unsel. For the Respondent : Mr. Neeraj Jain and Mr. Aniket D. Aggarwal, Advocates. O R D E R CM APPL. 32592/2017 (delay in filing) 1. For the reasons as stated in the application, the delay in filing the appeal is condoned. The application is disposed of. ITA 762/2017 2. This is an appeal under Section 260A of the Income Tax Act, 1961 ('the Act') filed by the Revenue against the ....

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....urnover' as well? C. Whether on facts and in the circumstances of the case the ITAT was correct in law in excluding Tata Elxsi Ltd. as comparable stating that there is no separate information available of this company relating to software development services when the comparable company itself declares its income from 'software development services' and 'sales and support&....