92A[2] of the Income Tax Act, 1961? IV. Whether on the facts and in the circumstances of the case and in law, the Tribunal has erred in not striking down the computation of net margin of Allsec Technologies Ltd., in violation of Rule 10B[1][e] of the Rules?” Date of Judgment 12-07-2018, ITA Nos.508/2013 & 329/2014