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9. Now we decide about the remaining
6 comparables excluded by DRP and 4
comparables retained by DRP but for which the
assessee is seeking exclusion. Out of these 6
comparables excluded by DRP, one comparable
ICRA Techno Analytics Ltd. is having RPT in
excess of 15% and therefore, for this reason
alone, this comparable has to be excluded
although DRP has excluded it for a different
reason that it is having various activities and
segmental data are not available. We uphold its
exclusion on account of RPT filter. Exclusion of
Acropetal Technologies Ltd. (Seg) is covered in
favour of the assessee by the same tribunal order
rendered in the case of Applied materials India
Pvt. Ltd. vs. ACIT (Supra). Respectfully following
Date of Judgment 04-07-2018 I.T.A.No.597/2017
The Pr. Commissioner of Income-tax, CIT(A) & Anr.