2017 (5) TMI 849

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....Mr. Prashant Meharchandani, Advocates O R D E R CM No. 3769/2017 1. Allowed, subject to all just exceptions. ITA No. 94/2017 2. This is an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against the order dated 29th July, 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 6175/Del/2015 for the Assessment Year 2011-12. 3. Although the Revenue....

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....transaction processing' and 'technical services'. The ITAT has referred to the decision of a Coordinate Bench of the ITAT in the case of Ameriprise India Pvt. Ltd. in ITA No. 7014/Del./2014 where, again, while determining the arms length price, TCS has been excluded as a comparable. 5. It is pointed out by learned counsel for the Respondent/Assessee that the order in Ameriprise India Pvt. Ltd. ....