The recent projection that Delhi NCR is a larger UA is correct, because, when Thane, Navi Mumbai, Kalyan and Ulhasnagar are added to Mumbai's metro population, then why should the populations of Noida, Ghaziabad, Faridabad and Gurgaon be added to Delhi Metro population? Moreover, there are reports that in recent years, Delhi has also eclipsed Mumbai in trade and commerce and wealth creation. However, empirical data like VAT collection, Income Tax collection do not support this view. R K Swamy BBDO's Guide to Market Planning also puts Delhi's market economy to be somewhat smaller than Mumbai. In the field of Banking and Finance, however, Delhi is no match to Mumbai, which is in position now to emerge as the Regional Financial Centre.