https://www.taxtmi.com/caselaws?id=762852 The Delhi HC examined whether Infosys BPO Ltd. should be excluded as a comparable entity for benchmarking analysis in determining arm's length price under section 92CA. The court analyzed the comparability of entities based on statutory framework under section 92CA read with Rule 10B(1)(e) of Income Tax Rules, 1963. The court referenced its earlier decision in Evalueserve.com case regarding suitability of including Infosys for benchmark analysis in normal cases and reiterated the previous ruling on this matter. en-us Mon, 25 Nov 2024 00:00:00 +0530 Sat, 07 Dec 2024 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762852 The Delhi HC examined whether Infosys BPO Ltd. should be excluded as a comparable entity for benchmarking analysis in determining arm's length price under section 92CA. The court analyzed the comparability of entities based on statutory framework under section 92CA read with Rule 10B(1)(e) of Income Tax Rules, 1963. The court referenced its earlier decision in Evalueserve.com case regarding suitability of including Infosys for benchmark analysis in normal cases and reiterated the previous ruling on this matter. Case-Laws Income Tax Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762852