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10. Referring to the order of the Tribunal in assessee's own case for assessment year 2010-11and 2011-12, copy of which is placed at page 317 to 341 of the paper book, he submitted that the Tribunal has held that such comparables should be selected which are providing non-risk bearing business support services. If above mentioned high end technical services comparables are excluded from the final list of comparables, then, average PLI of the remaining comparables shall be 6.36%.

11. So far as the inclusion of Cyber Media Research & Services in the final list of comparables is concerned, he submitted that the TPO did not include the above comparable in the final list of comparables although it passes all the filters of TPO's search process. He submitted that since this comparable is functionally similar to that of the assessee and was taken as the assessee's comparable in the preceding two years, therefore, this comparable should be included in the final list of comparables. Referring to the decision of the Mumbai Bench of the Tribunal in the case of Siemens Technology Services Pvt. Ltd. [TS-220-ITAT-2016 (MUM)- TP], he submitted that the Tribunal in the said decision has held that if a company was a good comparable in earlier years because of functional similarity, it should have been included for arriving at the average PLI of comparables. So far as inclusion of Cyber Media Research & Services is concerned, he submitted that the assessee had filed objections before the TPO for not including the above comparable. However, the TPO had excluded this comparable merely because its turnover decreased from the previous year from Rs.12.70 crore to Rs.3.33 crore in the year under consideration and alleged abnormal reduction in revenue. He submitted that this observation of the TPO is without any basis since in subsequent year it again increased to 5.61 crore. He submitted that the TPO had applied turnover criteria for obtaining comparables of above Rs.1 crore as per page 12 of the TPO's order. Therefore, the TPO cannot artificially reject this criteria and apply any turnover test for rejecting this company. He submitted that the DRP in para 10 of the order has upheld the exclusion of this comparable for being functionally different. Since there is no abnormal business circumstances in the year under consideration so as to warrant exclusion of Cyber Media Research & Services from the final list of comparables when it was a good comparable in the last two years, therefore, he submitted that this company should be included in the final list of comparables. Referring to the decision of the Delhi Bench of the Tribunal in the case of Trend Micro India Pvt. Ltd. [TS-556-ITAT-2015 (DEL)- TP], he submitted that the Tribunal in the said decision has held that the Revenue cannot challenge own comparables absent CIT(A)/DRP directions.

21. So far as the company Cyber Media Research & Services is concerned, we find the TPO excluded this company merely because its turnover decreased from Rs.12.70 crore the previous year to Rs.3.33 Crore in the year under consideration. It is the submission of the ld. counsel that in subsequent year the turnover has gone up to Rs.5.61 crore. Further, the TPO has applied the turnover criteria of more than Rs.1 crore and, therefore, it is the submission of the ld. counsel that the TPO should not have artificially rejected this criteria and applied another turnover test for rejecting this comparable. We find force in the above argument of the ld. counsel. However, the submission of the ld. counsel that the turnover of the above comparable company has gone up in the subsequent year and that it passes all the filters of the TPO needs verification at the level of A.O./TPO. We, therefore, remit this issue to the file of A.O./TPO with a direction to verify as to whether the turnover has gone up to Rs.5.61 crore in the subsequent year as against Rs.3.33 crore in the current year and, if the same is found to be correct, then, this company should be included in the list of comparables.