https://www.taxtmi.com/caselaws?id=380483 The Court upheld the Income Tax Appellate Tribunal's decision to exclude ten comparables for Transfer Pricing Analysis in the case involving the Assessee's international transactions for the Assessment Year 2010-2011. The Court emphasized that high turnover or profit alone should not lead to exclusion and differences should be carefully assessed for comparability. The exclusion of Infosys BPO Limited was upheld based on previous case law reasoning, and the other comparables were also deemed correctly excluded. The appeal was dismissed as no substantial question of law was found. en-us Thu, 16 May 2019 00:00:00 +0530 Fri, 17 Jul 2026 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380483 The Court upheld the Income Tax Appellate Tribunal's decision to exclude ten comparables for Transfer Pricing Analysis in the case involving the Assessee's international transactions for the Assessment Year 2010-2011. The Court emphasized that high turnover or profit alone should not lead to exclusion and differences should be carefully assessed for comparability. The exclusion of Infosys BPO Limited was upheld based on previous case law reasoning, and the other comparables were also deemed correctly excluded. The appeal was dismissed as no substantial question of law was found. Case-Laws Income Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380483