2019 (4) TMI 1390

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....hallenge the judgment of the Income Tax Appellate Tribunal, Mumbai ("the Tribunal" for short). 2. Following question is presented for our consideration:- "Whether on the facts and in the circumstances of the case, the Tribunal erred in law in excluding the comparables Rolta India Ltd and KLG Systels Ltd on the basis of turnover without considering that the turnover of M/s. Infotech Enterprises....

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.... The Tribunal by the impugned judgment accepted the assessee's grounds. The Tribunal noted that earlier it had held that Rolta India Ltd and KLG Systels Ltd would have to be excluded being functionally different than the concern providing IT enabled design engineering services. The Tribunal observed as under:- "19. The learned Authorized Representative for the assessee pointed out that similar i....