ITAT Pune -Domestic segment cannot be regarded as a comparable for the export segment

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH ‘A’, PUNE ITA No. 1296/PN/10 (Asstt. Year 2006-07) Brintons Carpets Asia P Ltd. Vs. Dy.CIT Circle 1(1) Pune        ORDER Per D. Karunakara Rao, AM This is the appeal filed by the assessee against the order dt 27.09.10 for the AY 2006-07, which was passed under section 143(3) read with section 144C of the Income Tax Act, 1961 of the Act after considering the guidelines of the Dispute Resolution Panel, pune dated 30.7.10. Initially, the appeal was filed in Form no 36 inadvertently. Subsequently, considering the fact of Rule 14 ...