THE COMMISSIONER OF INCOME TAX-LTU vs. EXL SERVICES SEZ BPO PVT. LTD.

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 969/2017 THE COMMISSIONER OF INCOME TAX-LTU ..... Appellant Through Mr. Ruchir Bhatia, Advocate. versus EXL SERVICES SEZ BPO PVT. LTD. ..... Respondent Through Mr. Himanshu Sinha with Ms. Vrinda Tulshan, Advocates. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA O R D E R % 13.11.2017 The only question urged is with respect to the inclusion of a comparable, i.e., Eclerx Services Limited. The ITAT took note of a decision of this Court in Rampgreen Solution Private Limited vs. Commissioner of Income Tax (ITA 102/2015) and directed the matter to be re-examined and remanded to the TPO. As such, the Court is of the opinion that no question of law arises. The appeal is, therefore, dismissed. S. RAVINDRA BHAT, J SANJEEV SACHDEVA, J NOVEMBER 13, 2017/st