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    <title>2020 (8) TMI 37 - ITAT MUMBAI</title>
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    <description>The ITAT ruled in favor of the appellant, directing the AO/TPO to include Sabero Organics Gujarat Ltd., Aksharchem (India) Ltd., and Bhageria Dyechem Ltd. as comparables and to recompute the arithmetic mean margin. The Tribunal acknowledged COVID-19-related procedural delays and extended the order pronouncement time. The appeal was allowed, and the AO was instructed to issue a consequential order after providing the appellant a reasonable opportunity to be heard.</description>
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