method of re- computation is provided under the Act? 4. Whether on the facts and in the circumstances of the case, that the Tribunal was Date of Judgment 31-07-2018 I.T.A.No.544/2016 Pr. Commissioner of Income Tax-7 & Anr. Vs. M/s. Textron India Private Limited. 4/15 right in holding that 15% is to be considered for RPT filter instead