Dcit, New Delhi vs M/S. John Keels Bpo Solutions India (P) ... on 3 January, 2018
12. We, therefore, by keeping in view the aforesaid
narrated facts, the ratio laid down by the Hon'ble Bombay
High Court and respectfully following the aforesaid decision
dated 14.03.2016 of the ITAT Delhi Bench 'F', New Delhi
in ITA No. 3004/Del/2013 for the assessment year 2008-09
in the case of DCIT Vs Delta Power Solution India P. Ltd.,
are of the view that the ld. CIT(A) was fully justified in
directing the AO/TPO to adopt RPM as the most appropriate
method instead of TNMM applied by them. Accordingly, we
do not see any infirmity in the impugned order and do not
see any merit in this appeal of the department.