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    <title>2019 (8) TMI 935 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the exclusion of M/s Infosys BPO Ltd from comparables in a transfer pricing dispute. The court found significant dissimilarities between Infosys BPO and the Assessee, including diverse services and risk profiles. Despite arguments by the Revenue, the court referenced past decisions supporting the exclusion of Infosys BPO. The decision favored the Assessee, leading to the dismissal of the appeals and confirming the Assessee&#039;s transfer pricing approach.</description>
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      <title>2019 (8) TMI 935 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=384746</link>
      <description>The High Court upheld the exclusion of M/s Infosys BPO Ltd from comparables in a transfer pricing dispute. The court found significant dissimilarities between Infosys BPO and the Assessee, including diverse services and risk profiles. Despite arguments by the Revenue, the court referenced past decisions supporting the exclusion of Infosys BPO. The decision favored the Assessee, leading to the dismissal of the appeals and confirming the Assessee&#039;s transfer pricing approach.</description>
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