IN HIGH COURT OF DELHI AT NEW DELHI ITA 333/2019 PR. COMMISSIONER OF INCOME TAX- 2, DELHI Appellant Through: Mr.Ajit Sharma, Sr. Standing Counsel with Ms.Adeeba Mujahid, Advocate. versus M/S CADENCE DESIGN SYSTEMS (I) PVT. LTD Respondent Through: None. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 06.08.2019 CM APPL. 15152/2019(delay) 1. delay of 115 days in re-filing appeal is condoned and application is allowed. ITA 333/2019 2. Assessee is in appeal against order dated 6th March 2018 passed by ITAT in ITA 6315/Del/2015 for Assessment Year (AY) 2011-12. 3. issue is sought to be urged by Revenue is regarding exclusion of M/s.Infosys Ltd., M/s.E-Inforchips Ltd., E-Zest Solutions Ltd. and EClerx Services Ltd. as comparables for transfer pricing exercise. 4. This Court has in recent judgment dated 24th July 2019 in ITA 532 of 2019 (M/s.Avaya India Pvt. Ltd. v. ACIT) discussed issue in sufficient detail and held in favour of Assessee in that case. 5. Court is accordingly of view that impugned order of ITAT is consistent with settled legal position and does not call for any interference. No substantial question of law arises. appeal is dismissed. S. MURALIDHAR, J. TALWANT SINGH, J. AUGUST 06, 2019 Pr. Commissioner of Income-tax-2, Delhi v. Cadence Design Systems (I) Pvt. Ltd