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TMI Blog2018 (9) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... see need to be deselected from final list. - ITA 948/2018 - - - Dated:- 29-8-2018 - MR. SANJIV KHANNA AND MR. CHANDER SHEKHAR JJ. Appellant Through Mr. Ruchir Bhatia, Advocate. Respondent Through Mr. Ananya Kapoor Mr. Sumit Lalchandani, Advocates. O R D E R Present appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (Act, for short) impugns the order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erate and declare better profits. The Tribunal observed that this view was correct in light of the judgment of a Division bench of this Court in ITA 1064/2017, Principal Commissioner of Income Tax versus B.C. Management Services Private Limited decided on 28th November, 2017. The Tribunal also held that M/s Accentia Technologies Limited, was performing medical transcription services, which was sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asoning of the Tribunal in the present year being identical and the comparables excluded being the same companies/identities as in Assessment Year 2011-11, we would dismiss the present appeal for the reasons stated in the order dated 26th February, 2018 in ITA No. 241/2018 in the respondent assessee s own case. No distinction and difference has been highlighted and pointed out. Accordingly, we hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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