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    <title>2020 (11) TMI 132 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, directing the Assessing Officer to re-compute transfer pricing adjustments by excluding and including specific comparables. The Tribunal upheld the assessee&#039;s claims for the cost and depreciation on the acquired database and goodwill. The application of Safe Harbor Rules was reversed for the year in question. The Tribunal found no merit in adjusting interest on receivables. The order was pronounced on 21st October 2020.</description>
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      <link>https://www.taxtmi.com/caselaws?id=400377</link>
      <description>The Tribunal allowed the assessee&#039;s appeal, directing the Assessing Officer to re-compute transfer pricing adjustments by excluding and including specific comparables. The Tribunal upheld the assessee&#039;s claims for the cost and depreciation on the acquired database and goodwill. The application of Safe Harbor Rules was reversed for the year in question. The Tribunal found no merit in adjusting interest on receivables. The order was pronounced on 21st October 2020.</description>
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