https://www.taxtmi.com/caselaws?id=379706 The High Court upheld the Tribunal's decision to exclude Infosys Technologies Ltd. from comparables for determining the Arm's Length Price (ALP) in international transactions. The court agreed with the Tribunal's assessment that Infosys provided different services compared to the assessee, justifying its exclusion. Despite the revenue's arguments, referencing a Supreme Court judgment, the court found no error in the Tribunal's decision and dismissed the appeal. The court emphasized the lack of legal grounds for interference, affirming Infosys' exclusion from the comparability analysis for ALP determination. en-us Tue, 19 Mar 2019 00:00:00 +0530 Tue, 07 May 2019 06:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379706 The High Court upheld the Tribunal's decision to exclude Infosys Technologies Ltd. from comparables for determining the Arm's Length Price (ALP) in international transactions. The court agreed with the Tribunal's assessment that Infosys provided different services compared to the assessee, justifying its exclusion. Despite the revenue's arguments, referencing a Supreme Court judgment, the court found no error in the Tribunal's decision and dismissed the appeal. The court emphasized the lack of legal grounds for interference, affirming Infosys' exclusion from the comparability analysis for ALP determination. Case-Laws Income Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379706