https://www.taxtmi.com/caselaws?id=306138 The ITAT Delhi upheld the CIT(A)'s decision to exclude Accentia Technologies Ltd., Acropetal Technologies Ltd. (Seg), and Eclerx Services Ltd. from the list of comparable companies for transfer pricing analysis in the Assessment Year 2012-13. The Revenue's appeal challenging the exclusion was dismissed, with the ITAT determining that these companies were not functionally comparable to the assessee, leading to the affirmation of their exclusion from the comparable list. en-us Mon, 09 Nov 2020 00:00:00 +0530 Thu, 12 Jan 2023 21:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306138 The ITAT Delhi upheld the CIT(A)'s decision to exclude Accentia Technologies Ltd., Acropetal Technologies Ltd. (Seg), and Eclerx Services Ltd. from the list of comparable companies for transfer pricing analysis in the Assessment Year 2012-13. The Revenue's appeal challenging the exclusion was dismissed, with the ITAT determining that these companies were not functionally comparable to the assessee, leading to the affirmation of their exclusion from the comparable list. Case-Laws Income Tax Mon, 09 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306138