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TMI Blog2015 (12) TMI 1809X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the basis of generality. The facts as demonstrated by the Appellant is that both in case of M/s. Frost Sullivan (supra) and that of the Appellant, prima facie, appear to be identical. Tribunal in the impugned order ought to have considered the decision of the Tribunal in the case of M/s. Frost Sullivan (supra) in some greater detail pointing out the distinctions before coming to the conclusion that the same cannot be applied in the case of the Appellant. Tribunal on consideration of the facts pointed out by the Appellant could most certainly for reasons to be recorded yet come to conclusion that the decision in case of M/s. Frost Sullivan (supra) is not applicable to the present facts. Before coming to the conclusion, the contention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law, nonconsideration of submissions of the Appellate, the precedents cited by the Appellant and nonconsideration of relevant factors has rendered the impugned order perverse?". 3 On consideration, we admit the appeal on the aforesaid question as it gives rise to a substantial question of law. 4 At the request of the Counsel, the appeal itself is taken up for final disposal as a scope of the dispute lies in a very narrow compass. 5 The Appellant is engaged in the activity of research, marketing and consultancy support of services in regard to the economy. During the subject Assessment Year, the Appellant had entered into an International Transaction with its Associated Enterprises (AE) - one Gartner Ireland. The services involved are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, the same was not furnished even to CIT(A). Therefore, in the absence of the working being furnished, the CIT(A) concluded the no comparables exists. Thus, the adjustment on account of Transfer Pricing was deleted. 9 Being aggrieved, the Revenue filed an appeal to the Tribunal. The Tribunal by the impugned order, has set aside the order dated 26th May, 2005 of the CIT(A) and restored the issue of arriving at the ALP to the Assessing Officer/ TPO for fresh consideration. We are informed that no proceedings have yet been taken by the Assessing Officer/TPO after the order dated 12th April, 2013 of the Tribunal. 10 The grievance of the Appellant is that even when the issue arising for consideration before the Tribunal was concluded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Software Consultancy, business research and analytics, business process outsourcing companies etc. have been selected to find out the industry average for the purposes. The average comes to 20.42% on cost." From the above, it is submitted that Annexure I to the TPO's orders dated 13th December, 2006 in the case of the Appellant was identical to the order dated 13th December, 2006 in the case of M/s. Frost & Sullivan (supra). This fact was also pointed out to the Tribunal. It was in the above circumstances that the Appellant expected the Tribunal in all fairness to decide the issue which arose in their case in accordance with the decision taken by the Tribunal in M/s. Frost & Sullivan (supra). 12 We find that the impugned order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in M/s. Frost & Sullivan (supra). However, when according to the Tribunal, the facts are different in the case relied upon, it should be pointed out in the impugned order and not ignored on the basis of generality. The facts as demonstrated by the Appellant is that both in case of M/s. Frost & Sullivan (supra) and that of the Appellant, prima facie, appear to be identical. 14 In the above circumstances, the Tribunal in the impugned order ought to have considered the decision of the Tribunal in the case of M/s. Frost & Sullivan (supra) in some greater detail pointing out the distinctions before coming to the conclusion that the same cannot be applied in the case of the Appellant. The Tribunal on consideration of the facts pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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