2018 (6) TMI 1612

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..... h Ltd., (ii) Extensys Software Solutions Ltd., and (iii) Thirdware Solutions Ltd. - whether CIT(A) has erred by accepting certain comparable companies using unreasonable comparability criteria? - HELD THAT:- The assessee-company raised a general ground and no specific ground of cross objection was raised seeking exclusion of the above three companies. Thus, the question of returning a finding by t .....

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..... submissions and perused material on record. The ground No.5 of cross objection raised by the assessee reads as under: "5. The learned CIT(A) has erred, in law and in facts, by accepting certain comparable companies using unreasonable comparability criteria." From the above, it is clear that the assessee-company raised a general ground and no specific ground of cross objection was raised seek .....

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