2023 (5) TMI 486

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..... he impugned order reveals that the ITAT has given cogent reasons for excluding the aforesaid four companies as comparables. HELD THAT: - In view of the matter and in the peculiar facts and circumstances of the case, we see no reason to interfere with the impugned judgment and order passed by the High Court. The Special Leave Petition stands dismissed. However, the question of law on the p .....

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..... RDER Delay condoned. We have heard the learned counsel appearing for the respective parties. In para 4, the High Court has observed and held as under:- A perusal of the impugned order reveals that the ITAT has given cogent reasons for excluding the aforesaid four companies as comparables. In that view of the matter and in the peculiar facts and circumstances of the case, we see n .....

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