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    <title>2017 (11) TMI 1725 - ITAT DELHI</title>
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    <description>The tribunal partly allowed the appeal, remanding several issues back to the AO/TPO for fresh adjudication after considering additional evidence. The appellant was given the opportunity to be heard on various matters including the rejection of economic analysis, selection of comparables, computational errors, denial of adjustments, disallowance of expenses, and initiation of penalty proceedings. The tribunal directed the exclusion of certain companies from the list of comparables due to functional differences and inappropriate selection criteria.</description>
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      <description>The tribunal partly allowed the appeal, remanding several issues back to the AO/TPO for fresh adjudication after considering additional evidence. The appellant was given the opportunity to be heard on various matters including the rejection of economic analysis, selection of comparables, computational errors, denial of adjustments, disallowance of expenses, and initiation of penalty proceedings. The tribunal directed the exclusion of certain companies from the list of comparables due to functional differences and inappropriate selection criteria.</description>
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