https://www.taxtmi.com/caselaws?id=307444 ITAT remanded the comparable-selection issue to the file of the CIT(A) for fresh consideration of whether E-Zest Solutions Ltd is functionally dissimilar to the taxpayer, directing the taxpayer to produce full financials and AGM/other records. Because the taxpayer itself sought inclusion of three comparables before the lower authorities, it was held not aggrieved by their inclusion and cannot challenge their exclusion before ITAT. On interest for outstanding receivables from an associated enterprise, ITAT declined LIBOR+200 and reduced the CIT(A)'s 8% to 6% for year-end receivables. Ground partly allowed. en-us Tue, 07 Jun 2022 00:00:00 +0530 Sat, 27 Sep 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307444 ITAT remanded the comparable-selection issue to the file of the CIT(A) for fresh consideration of whether E-Zest Solutions Ltd is functionally dissimilar to the taxpayer, directing the taxpayer to produce full financials and AGM/other records. Because the taxpayer itself sought inclusion of three comparables before the lower authorities, it was held not aggrieved by their inclusion and cannot challenge their exclusion before ITAT. On interest for outstanding receivables from an associated enterprise, ITAT declined LIBOR+200 and reduced the CIT(A)'s 8% to 6% for year-end receivables. Ground partly allowed. Case-Laws Income Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307444