IN HIGH COURT OF DELHI AT NEW DELHI 24 ITA 1277/2018 PR.COMMISSIONER OF INCOME TAX-1Appellant Through: Mr Zoheb Hossain, Senior Standing Counsel and Mr Deepak Anand, Junior Standing Counsel for Revenue, versus ALCATEL LUCENT INDIA LTD ..... Respondent Through: Mr Himanwhu Sinha and Mr Bhuwan Dhoopar, Advocates. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 06.08.2019 CM 47544/2018 (delay) 1. For reasons explained in application, delay in filing appeal is condoned and application is allowed. ITA 1277/2018 2.This is Revenue s appeal against order dated 6th April, 2018 passed by Income Tax Appellate Tribunal (TAT) in ITA No.2154/Del./2014 for Assessment Year (AY) 2008-09. 3. question of law sought to be urged by Revenue concerns exclusion of Alphageo India Pvt. Ltd. as comparable by Commissioner of Income Tax (Appeals) [CIT (A))] as well as ITAT for purposes of determining arms length price ( ALP ) of international transaction entered into by Assessee during AY in question. 4. Alphageo India Pvt. Ltd. is engaged in seismic surveys whereas Assessee is engaged in manufacture, distribution, sale of digital switching and telecommunication equipments. For AY in question segment was only for installation of such equipments. Even on basis of functional dissimilarities, CIT (A) and ITAT cannot be found faulted for excluding aforementioned comparable. 5. No substantial question of law arises for consideration in present appeal. appeal is accordingly dismissed. No costs. S. MURALIDHAR, J. TALWANT SINGH, J. AUGUST 06, 2019 rd Pr. Commissioner of Income-tax-1 v. Alcatel Lucent India Ltd