2022 (9) TMI 1524

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....al Member For the Assessee : Shri S. S. Tomar, Adv.; & Shri Vishu Goel, C. A. For the Revenue : Shri M. Baranwal, Sr. D. R. ORDER PER C. N. PRASAD, J. M. : 1. Through this Misc. application the assessee prays for restoring/recalling the order of the Tribunal in ITA. No. 516/Del/2015 dated 20.03.2018 for the assessment year 2010-11 for the limited purpose of adjudicating ground No. 3....

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....ices Limited as one of the comparable companies for the assessment year 2010-11 and written arguments were placed at page 33 of the paper book. Therefore, the ld. Counsel for the assessee submits that the Tribunal in its order in ITA. No. 516/Del/2015 dated 20.03.2018 did not adjudicate ground No. 3.5 completely in the sense that one of the comparable companies, namely, Eclerx Services Limited whi....

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....ances of the case and in law, the Ld. AO erred in determining the arm's length price ("ALP") of the Appellant's international transactions at Rs.l61,838,198/- as against Rs.141,550,138/- determined by the Appellant and recommending an addition of Rs.20,288,0601- on that account to the Appellant's income by : 3.1 modifying the comparability analysis conducted in the transfer pr....

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....oliday benefits as per the Software Technology Park of India." 6. In ground No. 3.5 of the grounds of appeal the assessee specifically challenged the order of the Assessing Officer in selecting companies, which were not comparable to the assessee. The assessee made its submissions before the Tribunal for exclusion of Eclerx Services Limited, which is placed at page 33 of the paper book. However....