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    <title>2014 (10) TMI 864 - ITAT DELHI</title>
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    <description>The tribunal partially allowed the appeal by directing the exclusion of Motilal Oswal Investment Advisors Ltd. and rejecting Cyber Media Research Limited as comparables. The appellant was granted the benefit of the +/- 5% range in computing the arm&#039;s length price. Other issues were dismissed, considered general, or referred back to the assessing officer for further review. Overall, the appeal was successful in part for the appellant.</description>
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      <description>The tribunal partially allowed the appeal by directing the exclusion of Motilal Oswal Investment Advisors Ltd. and rejecting Cyber Media Research Limited as comparables. The appellant was granted the benefit of the +/- 5% range in computing the arm&#039;s length price. Other issues were dismissed, considered general, or referred back to the assessing officer for further review. Overall, the appeal was successful in part for the appellant.</description>
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