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    <title>2019 (8) TMI 1529 - DELHI HIGH COURT</title>
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    <description>Transfer pricing comparables for software service providers were challenged, with the exclusion of M/s Infosys Ltd., M/s E-Infochips Ltd., E-Zest Solutions Ltd. and EClerx Services Ltd. upheld because the issue had already been decided in a recent case on the same set of comparables. The HC found the Tribunal&#039;s order consistent with that settled position and saw no basis to interfere. No substantial question of law arose, so the appeal was dismissed and the assessee succeeded.</description>
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      <description>Transfer pricing comparables for software service providers were challenged, with the exclusion of M/s Infosys Ltd., M/s E-Infochips Ltd., E-Zest Solutions Ltd. and EClerx Services Ltd. upheld because the issue had already been decided in a recent case on the same set of comparables. The HC found the Tribunal&#039;s order consistent with that settled position and saw no basis to interfere. No substantial question of law arose, so the appeal was dismissed and the assessee succeeded.</description>
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