IT/ILT : Though in principle, judgment of Delhi High Court in CIT v. Agnity India Technologies (P.) Ltd. [2013] 219 Taxman 26/36 taxmann.com 289 whereby Infosys Ltd. was excluded from list of comparables on basis of certain factors which were similar to assessee's case appeared to be prima facie applicable, nevertheless, matter was remitted for deciding afresh as per mandate of view of Delhi High Court to evaluate relevant factors at TPO's end
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