2019 (4) TMI 1391

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....1. Revenue has filed this appeal to challenge the judgment of the Income Tax Appellate Tribunal, Mumbai ("the Tribunal" for short). 2. Following questions are presented for our consideration:- "(a) Whether on the facts and in the circumstances of the case, the Tribunal is correct in law in directing the Assessing Officer to include ICRA Management Consultancy Services Ltd., Kinetic Tru....

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....d 2009-10 in which both these comparable were included despite the opposition by the Department. Learned counsel for the Revenue brought to our notice an order dated 17.11.2016 passed in the Revenue's Income Tax Appeal No. 1051 of 2014 in which such an issue had been raised but not entertained by the Court. In that view of the matter, Question No. (a) is not entertained. 4. Question No. (b) per....