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TMI Blog2018 (10) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... f law. 3. The Assessee disagrees and says that the Tribunal's order is rendered on a mixed question or issue, namely on fact and law. The findings are purely factual and consistent with the material placed on record. Hence, in the submission of the Assesee the Appeal deserves to be dismissed. 4. We have heard Mr. Suresh Kumar appearing on behalf of the Revenue in support of this Appeal and Mr. Taneja and Mr. Jasani appearing on behalf of the Respondent. 5. With their assistance we have perused the Appeal paper book. 6. There are also some additional questions proposed and the draft of that additional questions has been handed over by Mr. Suresh Kumar during the course of argument. 7. The Tribunal had before it an Appeal whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order under Appeal the Tribunal proceeds on the footing that it was a common ground that the substantive issues in the assessment year concerned are similar to those considered by the Tribunal in the Assessee's own case for the immediately preceding assessment year 2008-2009. A detailed order was made on 11th February, 2015. The Tribunal found that the record in relation to the grounds of the Assessee are identical. The Tribunal, therefore, had no hesitation in following its own order for the prior assessment year and reversing the view of the Assessing Officer. Thus, the Tribunal came to the conclusion that the activities on account of the Infrastructure Management Services and E-learning and Digital Consulting constitute 17% and 35% r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to be taking a view that the Revenue has routinely brought such matters before this Court knowing fully well that the Transfer Pricing particularly with regard to exclusion and inclusion of certain comparables to determine Arm's Length Price (ALP) would not necessarily give rise to purely legal questions or substantial questions of law. In paragraph 6 of the order passed in the case of M/s Barclays (supra), the Division Bench held as under:- "6 However, before closing, we would like to record the fact that we find that the Revenue is regularly filing appeals from the orders of the Tribunal in respect of Transfer Pricing particularly with regard to exclusion and inclusion of certain companies as comparables to determine ALP of tested ..... X X X X Extracts X X X X X X X X Extracts X X X X
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