https://www.taxtmi.com/caselaws?id=284743 The High Court upheld the ITAT's exclusion of certain comparables for Arms Length Price determination, finding the decisions justified. Companies like Eclerx Services Ltd and Vishal Information Technologies Ltd were deemed incomparable due to their engagement in Knowledge Processing Outsourcing. Similarly, Infosys BPO and Wipro BPO Ltd were excluded based on their significant brand presence. The Court admitted questions of law on Accentia Technology Pvt. Ltd. and Bodhtree Consulting Ltd., scheduling further proceedings to address these issues. The Revenue's appeal was not successful, and the case was set for continued proceedings on 3rd April, 2018. en-us Wed, 03 Jan 2018 00:00:00 +0530 Mon, 09 Dec 2019 10:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284743 The High Court upheld the ITAT's exclusion of certain comparables for Arms Length Price determination, finding the decisions justified. Companies like Eclerx Services Ltd and Vishal Information Technologies Ltd were deemed incomparable due to their engagement in Knowledge Processing Outsourcing. Similarly, Infosys BPO and Wipro BPO Ltd were excluded based on their significant brand presence. The Court admitted questions of law on Accentia Technology Pvt. Ltd. and Bodhtree Consulting Ltd., scheduling further proceedings to address these issues. The Revenue's appeal was not successful, and the case was set for continued proceedings on 3rd April, 2018. Case-Laws Income Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284743