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    <title>2018 (8) TMI 126 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, directing the TPO to conduct a fresh search for comparables and to re-examine the provision of management and support services, considering the detailed submissions and evidences provided by the assessee. The TPO was instructed to provide a reasonable opportunity of being heard to the assessee in both matters. The appeals were disposed of accordingly, and the stay petitions became otiose.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, directing the TPO to conduct a fresh search for comparables and to re-examine the provision of management and support services, considering the detailed submissions and evidences provided by the assessee. The TPO was instructed to provide a reasonable opportunity of being heard to the assessee in both matters. The appeals were disposed of accordingly, and the stay petitions became otiose.</description>
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