2014 (11) TMI 1211

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.... This appeal by the Revenue arises in the context of the assessment year 2007-2008 and seeks to raise the following suggested substantial questions of law: 1. Whether on the facts and circumstances of the case, the Hon'ble Tribunal (ITAT) was justified in rejecting comparable companies on the ground of exceptionally large scale of operations and thereby ignoring the fact that high or low turn....

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....ength with each of such companies and found on the basis of earlier Tribunal decisions that the companies were not comparable to the assessee. These findings purely turned on fact and no question of law, much less a substantial question of law, arises for consideration. Further, the second question of law sought to be raised seeks to assail the finding as perverse. Nothing is placed on record to....