The Delhi High Court allowed income tax appeal in the matter of inclusion of comparable even if it clears the filters. By the instant appeal, the appellant/revenue sought to assail the order passed by the Income Tax Appellate Tribunal [ITAT]. Prashant Meharchandani, senior standing counsel, appeared on behalf of appellant/revenue. The Counsel in no uncertain terms had indicated to the court that the issues raised in the instant appeal are covered against the appellant/revenue, by virtue of the judgment rendered by the coordinate bench of this court in Rampgreen Solutions (P.) Ltd. vs. Commissioner of Income-tax. In Rampgreen Solutions (P.) Ltd. vs. Commissioner of Income-tax it was observed that “it emerges that none of the comparables have been excluded on the ground of high turnover alone. The test of functional similarity applied by the Tribunal is in consonance with the legal position. Therefore, there is no merit in the contentions urged by the Revenue. It was also observed that equally meritless is the contention of the Revenue regarding the bar to challenge the comparables after the acceptance of the filters. The filters are applied to narrow down the search to find the comparables that are closest to the assessee. The use of filters has to be necessarily validated from the annual reports.” A Division Bench of Justices Rajiv Shakdher and Girish Kathpalia noted that “Although Sachit Jolly, counsel, who appeared on behalf of respondent/assessee, had sought to demonstrate that the issue raised in this appeal did not call for interference by the court de hors the judgment rendered in Rampgreen Solution, he says that the appeal can be disposed of on the basis of statement made by Mr Meharchandani.”