2022 (4) TMI 1331

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..... nanya Kapoor with Mr. Salil Kapoor and Mr. Sumit Lalchandani, Advocates. J U D G M E N T MANMOHAN, J (Oral): 1. Present Income Tax Appeal has been 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/ .....

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..... ing the aforesaid four companies as comparables. The relevant portion of the impugned order is reproduced hereinbelow:- "Eclerx Services 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 n .....

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..... iption, medical billing and coding services there is no separate segment. In the case of Evalueserve SEZ, 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 .....

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