2018 (9) TMI 1392

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....handani, Advocates.   O R D E R Present appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (Act, for short) impugns the order dated 28th March, 2018 of the Income Tax Appellate Tribunal (Tribunal, for short) in the case of E-Valueserve SEZ (Gurgaon) Private Limited. The appeal relates to Assessment Year 2011-12. 2. The issue raised pertains to exclusion/inclusion of compa....

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....ed on 28th November, 2017. The Tribunal also held that M/s Accentia Technologies Limited, was performing medical transcription services, which was similar to the service in which the respondent-assessee was engaged. However, due to lack of segmented data accounts, the exclusion of this identity was justified. M/s ICRA Techno Analysis Limited it was observed, was engaged in business intelligence, ....