2017 (10) TMI 1485 - HC - Income Tax

TP Adjustment - exclusion of Mold-Tek Technologies Ltd. which provides engineering design, detailing services, website design services etc. - HELD THAT - The assessee provides back-office research services in the IT Sector. Being a pure question of fact, the findings of the ITAT, in the opinion of this Court, cannot be looked into or faulted under Section 260A of the Income Tax Act.

Summary

The Delhi High Court dismissed the appeal (ITA 921/2017) regarding the exclusion of Mold-Tek Technologies Ltd. from the Revenue's claim. The court upheld the findings of the ITAT, stating it as a pure question of fact under Section 260A of the Income Tax Act. The appeal was dismissed.