Commissioner Of Incometax, Large Taxpayer Unit v. Exl Services.com India Pvt. Ltd.through:ms. Vrinda Tulshan, Advocate

$~3 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 574/2017 COMMISSIONER OF INCOMETAX, LARGE TAXPAYER UNIT..... AppellantThrough:Mr.RahulChaudhary,SeniorStanding Counsel. versus EXL SERVICES.COM INDIA PVT. LTD.Through:Ms. Vrinda Tulshan, Advocate. ..... Respondent CORAM:JUSTICE S.MURALIDHARJUSTICE PRATHIBA M. SINGH O R D E R05.09.2017 % 1. The Revenue is in appeal under Section 260A of the Income Tax Act,1961 against the order dated 3[rd]January, 2017 passed by the Income TaxAppellate Tribunal (‘ITAT’) in ITA No.302/Del/2015 for the AssessmentYear (‘AY’) 2010-11. 2. The question of law urged by the Revenue for consideration by this Courtis with regard to the exclusion of comparables on the grounds of functionaldissimilarity. The method for comparables analysis was the Transaction NetMargin Method. 3. Having perused the impugned order of the ITAT, the Court is of the viewthat no substantial question of law arises therefrom in the facts andcircumstances of the case. Nevertheless, the question of law is left open to ITA 574/2017 Page 1 of 2 be urged in an appropriate case. 4. The appeal is dismissed. SEPTEMBER 05, 2017dk S. MURALIDHAR, J. PRATHIBA M. SINGH, J.