2019 (7) TMI 1147

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....nt Through: Mr. Vishal Kalra & Ms. Surabhi Suri, Advocates O R D E R CM Appl. No. 32132/2019 (delay) 1. For the reason stated in the application, the delay of 110 days in re-filing the appeal is condoned and the application is disposed of. ITA No. 655/2019 2. This is an appeal by the Revenue against an order dated 20th August, 2018 of the Income Tax Appellate Tribunal (ITAT) in ITA ....

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....g and Commercial Solutions (PCS) for power plants, refineries, petrochemical plants etc. In addition, the Assessee also is a captive service provider of (a) EDS (b)Financial Accounting Support Services (FAS) and (c) IT Infrastructure Support Services (IT Infra) to its Associated Enterprises ('AEs') to support their overseas office turnkey project execution. 5. The Transfer Pricing Officer (TPO)....

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.... 14th July, 2016 the ITAT remanded the matter to the TPO for determination afresh. In the second round, when the matter again reached the ITAT, it has by the impugned order dated 20th August, 2018 accepted the case of the Assessee as regards inclusion and exclusion of comparables. This has led the Revenue to file the present appeal before this Court. 7. Learned counsel for the Revenue has place....