2019 (4) TMI 1391

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..... the decision in case of the very assessee for the earlier assessment years 2008-09 and 2009-10 in which both these comparable were included despite the opposition by the Department. Revenue brought to our notice an order dated 17.11.2016 passed in the Revenue s Income Tax Appeal [ 2016 (11) TMI 1510 - BOMBAY HIGH COURT] in which such an issue had been raised but not entertained by the Court. In .....

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..... judgment of the Income Tax Appellate Tribunal, Mumbai ( the Tribunal for short). 2. Following questions are presented for our consideration:- (a) Whether on the facts and in the circumstances of the case, the Tribunal is correct in law in directing the Assessing Officer to include ICRA Management Consultancy Services Ltd., Kinetic Trust Limited in the set of comp .....

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..... 10 in which both these comparable were included despite the opposition by the Department. Learned counsel for the Revenue brought to our notice an order dated 17.11.2016 passed in the Revenue s Income Tax Appeal No. 1051 of 2014 in which such an issue had been raised but not entertained by the Court. In that view of the matter, Question No. (a) is not entertained. 4. Question No. ( .....

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