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    <title>2019 (10) TMI 986 - ITAT DELHI</title>
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    <description>The tribunal allowed the assessee&#039;s appeal, directing the exclusion of Infosys Technologies Limited and mPhasis BFL Limited from the final list of comparables, making the assessee&#039;s margins at arm&#039;s length. The appeal was allowed in favor of the assessee. The tribunal extensively analyzed the comparability of the companies and focused on functional differences, leading to the exclusion of the mentioned companies.</description>
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      <description>The tribunal allowed the assessee&#039;s appeal, directing the exclusion of Infosys Technologies Limited and mPhasis BFL Limited from the final list of comparables, making the assessee&#039;s margins at arm&#039;s length. The appeal was allowed in favor of the assessee. The tribunal extensively analyzed the comparability of the companies and focused on functional differences, leading to the exclusion of the mentioned companies.</description>
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