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2019 (9) TMI 1311

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..... :- It is pointed out that the name of company has been wrongly mentioned as T2T2 India Ltd instead of I2T2 India Ltd . Accordingly we direct that the name of the company mentioned as T2T2 India Ltd , wherever it occurs in paragraph 11 and 12 of the impugned order shall be substituted by the name I2T2 India Ltd . Miscellaneous application of the assessee is allowed.
SHRI N.V VASUDEVAN, VICE PRES .....

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..... ed that the Tribunal has adjudicated five comparables, but omitted to adjudicate comparable company named "L & T Infotech Ltd". The Ld A.R submitted that the assessee had furnished a detailed chart mentioning the reasons for exclusion of the above said company and also placed its reliance on the decision rendered by the co-ordinate bench in the case of Metric Stream Infotech India P Ltd (IT(TP)A N .....

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..... T Infotech Ltd":- "10A The assessee has sought exclusion of M/s L & T Infotech Ltd on the ground that there were extraordinary events during the year, it possesses brand and intangibles, it has not provided segmental information and it has got subcontracting expenses. The Ld A.R submitted that the above said company has been excluded by the co-ordinate bench in the case of Metric Stream Infote .....

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..... ecisions, we direct exclusion of M/s L & T Infotech Ltd." 5. It is pointed out that the name of company has been wrongly mentioned as "T2T2 India Ltd" instead of "I2T2 India Ltd". Accordingly we direct that the name of the company mentioned as "T2T2 India Ltd", wherever it occurs in paragraph 11 and 12 of the impugned order shall be substituted by the name "I2T2 India Ltd". 6. In the result, t .....

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