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    <title>2016 (6) TMI 1340 - ITAT DELHI</title>
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    <description>The appeal was partly allowed for statistical purposes. The tribunal directed the Transfer Pricing Officer to exclude Mahindra Consulting Engineers Ltd. from the comparables, recheck the service income filter for Mitcon Consultancy &amp;amp; Engg. Services Ltd., and examine the turnover filter for Tata Consulting Engineers Ltd. The issue of interest computation and withdrawal was remanded back to the Assessing Officer for reconsideration after providing an opportunity of being heard to the appellant.</description>
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      <description>The appeal was partly allowed for statistical purposes. The tribunal directed the Transfer Pricing Officer to exclude Mahindra Consulting Engineers Ltd. from the comparables, recheck the service income filter for Mitcon Consultancy &amp;amp; Engg. Services Ltd., and examine the turnover filter for Tata Consulting Engineers Ltd. The issue of interest computation and withdrawal was remanded back to the Assessing Officer for reconsideration after providing an opportunity of being heard to the appellant.</description>
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