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    <title>2018 (10) TMI 1169 - ITAT DELHI</title>
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    <description>The Tribunal upheld the inclusion of Softcell Technologies Ltd. and Sonata Information Technology Ltd. as comparables for software distribution, along with Empower Industries India Ltd. and Trijal Industries Ltd., after working capital adjustments. The decision emphasized consistency with prior judgments and fair assessment practices, dismissing both the revenue&#039;s appeal and the assessee&#039;s cross-objection. The order was pronounced on 8th October 2018, ensuring a comprehensive evaluation of the assessee&#039;s international transactions.</description>
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