2020 (9) TMI 1282

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....es of adjudicating Ground no.7 in IT(TP)A No.39/Bang/2016. Thus, in order dated 26/12/2017 passed in MP, this Tribunal observed as under: "04. Having heard the parties, and order passed by the Tribunal, in our considered opinion the Tribunal has committed mistake apparent from the record as the Tribunal has not adjudicated the ground number 7, therefore we deem it appropriate to recall the decision for the limited purpose of adjudicating ground 7 of the Revenue's appeal." 3. Based on order passed in MP No.269/Bang/2017, Revenue Appeal and assessee are placed before this Bench. We note that no issues relating to assessee appeal in IT(TP)A No.17/Bang/2016 is a subject matter of issue in MP No.269/Bang/2017. Observations of this Tribun....

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....e submitted that, basis of DRP to hold revenue is less than 75% has not been demonstrated and therefore needs to be reconsidered. Ld.CIT.DR placed reliance on decision of Ld.TPO. 7. Ld.AR placed reliance on decision of coordinate bench of this Tribunal in case of Electronics for Imaging India Pvt.Ltd (supra) wherein, E- Infochips Ltd is excluded for failing in service income filter. We have perused submissions advanced by both sides in light of records placed before us. It is observed, that this Tribunal in case of Autodesk India Pvt Ltd. vs ACIT (supra) excluded E- Infochips Ltd., by following view taken by this Tribunal in case of Comscop Network (India) Pvt. Ltd. vs ITO in IT (TP) A/Bang/2016 dated 22/02/17 wherein, this company was exc....