2021 (10) TMI 1399

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....7 , ITA No. 5506/DEL/2018, ITA No. 8263/DEL/2019 - -<br>Income Tax<br>SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K. N CHARY, JUDICIAL MEMBER &nbsp;For the Assessee : Shri Ajay Vohra, Sr. Adv, Shri Anshul Sachdeva, CA, Shri Saksham Singhal, Adv For the Revenue : Shri Lakshmi Narayanam, Sr- DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- The above captioned Miscellaneous Applicat....

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....mmission it after due customisation of hardware and software in accordance with the requirement of telecommunication service provider. 5. After carefully perusing the contents of the Miscellaneous Applications, we are of the considered view that this Tribunal has taken a view after due appreciation of facts. It may be an error of judgment but not an error as contemplated in section 254(2) of th....