Dismissing the appeal of the revenue the Court held that , Any inclusion or exclusion of comparables per se cannot be treated as a question of law unless it is demonstrated that the Tribunal has taken in to irrelevant consideration .
PCIT v. WSP Consultants India (P.) Ltd. (2018) 253 Taxman 58 (Delhi) (HC)
S.92C: Transfer pricing- Any inclusion or exclusion of comparables per se cannot be treated as a question of law unless it is demonstrated that the Tribunal has taken in to irrelevant consideration .[ S.260A]