Principal Commissioner Of Income Tax-1 v. Avaya India Pvt.ltd.through

$~1 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 473/2017 PRINCIPAL COMMISSIONER OF INCOME TAX-1 .....AppellantThrough:Mr. Zoheb Hossain, Sr. StandingCounsel with Mr. Deepak Anand,Advocate. versus AVAYA INDIA PVT.LTD.Through: None. .....Respondent CORAM:JUSTICE S.MURALIDHARJUSTICE PRATHIBA M. SINGH O R D E R28.07.2017 % 1. This appeal by the Revenue under Section 260A of the Income Tax Act,1961 (‘Act’) is against an order dated 30[th]October, 2016 passed by theIncome Tax Appellate Tribunal (‘ITAT’) in ITA No.2298/DEL/2014 for theAssessment Year (‘AY’) 2009-10. 2.Theissueurgedby theRevenue inthisappealconcernstheinclusion/exclusion of comparables for the purposes of the transfer pricingadjustment inrespect ofinternational transactions,inthesoftwaredevelopment segment and the ITE service segment, carried on by theAssessee in the concerned AY. 3. In respect of the same Assessee, the ITAT had earlier passed orders dated17[th]June, 2016 in ITA No.146/Del/2013 for AY 2008-09 and 18[th] September, 2015 in ITA No.5528/Del/2011 for AY 2007-08. The appealsfiled by the Revenue against the aforementioned orders for AYs 2007-08and 2008-09 were dismissed by this Court by order dated 15[th]August, 2016in ITA No. 235/2016 and by order dated 16[th]May, 2017 in ITA No.838/2016 respectively. 4. The present case involves similar issues. The Court finds no substantialquestion of law arises from the impugned order of ITAT. 5. The appeal is dismissed. S. MURALIDHAR, J. JULY 28, 2017srb PRATHIBA M. SINGH, J.