Chryscapital Investment Advisors ... vs Deputy Commissioner Of Income Tax on 27 April, 2015
5. Learned counsel for the Appellant has
taken us through the impugned orders of the
CIT(A) and ITAT. Having perused the reasons
given by the ITAT for excluding the 10
comparables, the Court finds that the said
order suffers from no legal infirmity when
viewed in the light of Rule 10B (4) of the
Income Tax Rules, 1962 and the legal position
explained by this Court in its decision in
Chryscapital Investment Advisors (India) Pvt.
Ltd. v. D.C. of Income Tax (2015) 277 CTR
(Del) 137. No substantial question of law
arises. The appeal is dismissed."