https://www.taxtmi.com/caselaws?id=270324 The Income Tax Appellate Tribunal (ITAT) allowed the appeal for statistical purposes, remanding the case back to the Dispute Resolution Panel (DRP) for fresh adjudication. The ITAT directed the DRP to address the assessee's objections regarding the inclusion/exclusion of comparables thoroughly, emphasizing considerations such as extraordinary circumstances, functional dissimilarity, outsourcing models, and financial year filters in re-evaluating the comparables. The DRP was instructed to issue a detailed and reasoned order after affording the assessee sufficient opportunity. en-us Fri, 18 Sep 2015 00:00:00 +0530 Mon, 04 Jan 2016 12:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270324 The Income Tax Appellate Tribunal (ITAT) allowed the appeal for statistical purposes, remanding the case back to the Dispute Resolution Panel (DRP) for fresh adjudication. The ITAT directed the DRP to address the assessee's objections regarding the inclusion/exclusion of comparables thoroughly, emphasizing considerations such as extraordinary circumstances, functional dissimilarity, outsourcing models, and financial year filters in re-evaluating the comparables. The DRP was instructed to issue a detailed and reasoned order after affording the assessee sufficient opportunity. Case-Laws Income Tax Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270324