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TMI Blog2022 (4) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... tled law that exclusion or inclusion of one or other comparable would by itself not constitute a question of law unless it is shown that there are important functional dissimilarities or vital material facts which go to the root of profitability or where other material circumstances are involved - See WSP CONSULTANTS INDIA PVT. LTD. [ 2017 (11) TMI 464 - DELHI HIGH COURT] and M/S BECTON DICKINSON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed challenging the Order dated 01st November, 2019 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 1814/Del./2017 for the Assessment Year 2012-13. 2. Learned counsel for the Appellant states that the ITAT has erred in excluding M/s Eclerx Services Pvt. Ltd, TCS E-Serve Ltd, BNR Udyog Ltd. and Excel Infoways Ltd as comparables for determining arm s length price in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Ltd. 7.5 When on similar facts and circumstances, Eclerx has been found to be incomparable with the assessee, which finding has been affirmed by Hon ble Delhi High Court and there is no change in the material facts and circumstances in this year, then we do not find any reason to deviate from such finding. Accordingly, respectfully following the same, we direct the TPO/AO to exclude Ecle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal after detail analysis has excluded the said comparable. The finding of the Tribunal now stands confirmed by the Hon ble Delhi High Court (supra). Accordingly, respectfully following the same, this comparable is also directed to be excluded. xxx xxx xxx Excel Infoways Ltd. 13. After considering aforesaid submissions, we find that apart from ITeS-BPO segment, this co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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