2019 (11) TMI 1307

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..... gment was only for installation of such equipments. Even on the basis of functional dissimilarities, the exclusion of Alphageo India Pvt. Ltd. from the comparables was called for. In view of the aforesaid, no question of law arises in the present appeal. - ITA 21/2019 - - - Dated:- 22-11-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA Appellant Through: Mr. Zoheb Hossain, Ms. Z .....

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..... 8 before this Court from the same impugned order in ITA 2154/Del/2014, which has been rejected by this Court on 06.08.2019 holding that Alphageo India Pvt. Ltd. is engaged in seismic surveys, whereas the assessee is engaged in the manufacture, distribution, sale of digital switching and telecommunication equipments, and that for the Assessment Year in question, the segment was only for installatio .....

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