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TMI Blog2013 (4) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus assessee should be granted permission to file the additional evidences as the same will go to the root of the matter and facilitate adjudication of the issue raised in the appeal. Henc the additional evidences admitted & the AO should be provided an opportunity to go through the same and give his perspective in this regard. The AO shall adjudicate the issue afresh, after considering the additional evidences submitted by the assessee - Assessee's appeal allowed for statistical purposes. - I.T.A. NO. 5586/DEL/2011 - - - Dated:- 15-2-2013 - Income Tax Appellate Tribunal - Delhi Rajpal Yadav and Shri Shamim Yahya,JJ. Sh. Amitava Sen, CA,Sh. Satpal Singh, Sr. D.R. ORDER This appeal by the Assessee is directed against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of appeal either before or at the time of hearing of this appeal. 3. In this case assessee was incorporated on 15.2.2005 as a wholly owned subsidiary of Granite Services International Inc. During financial year 2006-07, the assessee was primarily engaged in providing technical services to its associated enterprises. During financial year 2006-07 it entered in following international transactions:- S.No. Nature of transactions Value (INR in crore) 1. Provision of sourcing and support 17.05 services 2. Availing services 4.87 3. Provision of business promotion 1.80 outsourcing 4. Purchase of computer hardware 0.00 For the purpose of justifyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon. At the threshold, in this case the ld. Counsel of the assessee sought permission to file additional evidence in support of the grounds of the said appeal. The additional evidences sought to be admitted were with regard to the following i) Annexure-A Annual Repot of Oil Field Instrumentation (India) Limited for Financial year 2006-07. ii) Annexure-B Annual Report of Oil Field Instrumentation (India) Limited for Financial Year 2007-08 iii) Annexure-C Annual Report of Fugro Geotech Limited for Financial year 2006-07 iv) Annexure-D Internet reference for products and services for Furgo Geotech Limited. v) Annexure-E Relevant extract of OECD guidelines (Para 3.59) 5.1 We have carefully considered the submissions. In our consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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