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आयकर अपीलीय अिधकरण, िद(cid:671)ी पीठ(cid:336), नई िद(cid:671)ी

INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCHES, NEW DELHI

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER

ITA 663/DEL/2018 िनधा(cid:330)रण वष(cid:330)/Assessment Year: 2011-12)

ACIT, CIRCLE- 27(2) WNS BUSINESS CONSULTING SERVICES PVT. LTD.

ROOM NO. 194B, C.R. BUILDING, I.P. ESTATE, NEW DELHI-110002, PL NO. 10, GATE NO. 4, DELHI GODREJ & BOYCE

Vs. COMPLEX,, PIROJSHANAGAR, LBS MARG, VIKHROLI (WEST)

MUMBAI-400079, MAHARASHTRA

अपीलाथ(cid:334) Appellant (cid:366)(cid:529)थ(cid:334) Respondent

Permanent Account Number of Assessee: AABCT8951H

अपीलाथ(cid:334) (cid:554)ारा/Appellant represented by: Shri Mahesh Kumar, CIT(DR)

Shri Tarandeep Singh, AR &

(cid:366)(cid:529)थ(cid:334) (cid:554)ारा/Respondent represented by:

Shri Sandeep Yadav, Adv.

सुनवाई की तारीख / Date of conclusion of hearing: 04-Jun-2026 घोषणा की तारीख / Date of pronouncement: 25-Aug-2026

आदेश / ORDER

PER MANISH AGARWAL, A.M.:

The present appeal is filed by the Revenue against the order dated

29.09.2017 passed by Ld. Commissioner of Income Tax (A)-44, New Delhi [“Ld. CIT(A)”] in Appeal No. 73/2016-17/CIT(A)-44 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 30.04.2015 passed

u/s 143(3) r.w.s. 144C(3) of the Act pertaining to Assessment Year 2011-12.

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ITA 663/DEL/2018 WNS BUSINESS CONSULTING SERVICES PVT. LTD.

2. Brief facts of the case are that the assessee company was engaged in the business of export of information technology enable Business Process Services (“BPO”) including IT Enable Delivery Solutions and back-office data operations and data processing to customers in financial services industry in the USA with significant focus on mortgage banking solutions. For the year under appeal, return of income was e-filed on 30.11.2011, declaring total income of INR 2,73,88,841/-. The case was taken up for scrutiny and since the assessee was having international transactions with its AE, a reference was made to Transfer Pricing Officer (“TPO”) for determination of Arm Length Price (“ALP”) of such international transactions, who in terms of its order dated 15.01.2015 passed u/s 92CA(3) of the Act has proposed ALP adjustments of INR 87,72,151/- to the international transactions carried out by the assessee under ITES segment. Thereafter the AO passed the draft assessment order wherein the ALP adjustments made by the TPO were proposed to be made, and further disallowance of INR 1,06,80,887/- out of export deduction claimed u/s 10A of the Act was proposed. Accordingly, total income of the assessee was proposed to be assessed at INR 4,68,41,880/-. Assessee has not filed any objections before the ld. DRP against the said order , therefore the AO in terms of eh order passed u/s 143(3) r.w.s. 144C(3) of the Act has passed the final order confirmed the additions proposed in the draft assessment order and the total income was

assessed at INR 4,68,41,880/-.

3. Against the said order, the assessee filed appeal before ld. CIT(A) wherein ld. CIT(A) by following the order in assessee’s own case for preceding

AYs, has deleted both the additions/disallowances made.

4. Aggrieved by the said order of ld. CIT(A), Revenue is in appeal before the Tribunal in present appeal by taking various Grounds of appeal mentioned in

the appeal memo.

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ITA 663/DEL/2018 WNS BUSINESS CONSULTING SERVICES PVT. LTD.

5. Ground of appeal No.1 raised by the Revenue is with respect to the deletion of transfer pricing adjustment of INR 87,72,151/-.

6. In this Ground of appeal, the Revenue has challenged the action of ld. CIT(A) of excluding certain comparables which were included by the TPO. The revenue further challenged the action of ld. CIT(A) of including certain comparables which were excluded by the TPO while benchmarking the transactions for computing the ALP of ITeS BPO services and ITeS delivery solutions including back office operations and data process. We