2016 (7) TMI 1251

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..... relying on partly irrelevant material in drawing their conclusion? - Held that:- Revenue fairly states that the impugned order of the Tribunal has followed its own order in Respondent-Assessee's own case for the Assessment Year 2005-06. Being aggrieved by the impugned order of the Tribunal for the Assessment Year 200506 in respect of the same Respondent-Assessee, the Appellant-Revenue had preferr .....

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..... omparables considered by the Transfer Pricing Officer / Assessing Officer in their orders and thereby misdirected themselves in law by relying on partly irrelevant material in drawing their conclusion? . 3 Mr. Bajpayee, the learned Counsel appearing for the Revenue fairly states that the impugned order of the Tribunal has followed its own order in Respondent-Assessee's own case for the Ass .....

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