Marlabs Innovations Pvt. Ltd. vs DCIT
Whether the Transfer Pricing Officer (TPO) and Dispute Resolution Panel (DRP) erred in selecting certain companies as comparables for determining the arm's length price of the assessee's international transactions under the IT Enabled Services (ITES) segment, specifically regarding functional comparability and application of filters --- Held: Partly in favor of the assessee; the Tribunal remanded the issue concerning Universal Print Systems Ltd. back to the TPO for fresh adjudication and directed exclusion of TCS e-Serve Ltd. and Infosys BPO Ltd. from the list of comparables.
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