The Commissioner Of Income Tax-Ltu v. Exl Services Sez Bpo Pvt. Ltd
High Court
13 Nov 2017 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax-Ltu v. Exl Services Sez Bpo Pvt. Ltd
Date of order
13 Nov 2017
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax-Ltu v. Exl Services Sez Bpo Pvt. Ltd, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~52
*IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 969/2017
THE COMMISSIONER OF INCOME TAX-LTU ..... AppellantThroughMr. Ruchir Bhatia, Advocate.
versus
EXL SERVICES SEZ BPO PVT. LTD...... RespondentThroughMr. Himanshu Sinha with Ms. VrindaTulshan, Advocates.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE SANJEEV SACHDEVAO R D E R%13.11.2017
The only question urged is with respect to the inclusion of acomparable, i.e., Eclerx Services Limited. The ITAT took note of adecision of this Court in Rampgreen Solution Private Limited vs.Commissioner of Income Tax (ITA 102/2015) and directed the matterto be re-examined and remanded to the TPO.
As such, the Court is of the opinion that no question of lawarises.
The appeal is, therefore, dismissed.
S. RAVINDRA BHAT, J
NOVEMBER 13, 2017/st
SANJEEV SACHDEVA, J
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