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2018 (7) TMI 2030 - HC - Income TaxTP Adjustment - exclusion of M/s eClerx Services Pvt. Ltd., M/s Infosys BPO Ltd. and M/s Accentia Technologies Ltd. - HELD THAT:- M/s Accentia Technologies Ltd. and M/s eClerx Services Pvt. Ltd. are functionally dissimilar and cannot be compared with the assessee company which is mainly engaged in providing low-end services to the group concerns. As regards the exclusion of M/s Infosys BPO Ltd., the following question of law arises - “Did the ITAT fall into error in excluding M/s Infosys BPO Ltd from the list of comparables which had been taken into account by the Assessing Officer in the facts of this case?”
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