https://www.taxtmi.com/caselaws?id=447300 Delhi HC upheld Tribunal's decision allowing assessee's PLI computation for TP adjustment in building design services. Court found assessee maintained proper segmental accounts with project-wise salary records, making AE-deployed employees identifiable. DRP's conclusion about common employee allocation was unsupported by records. Tribunal correctly rejected comparable company due to insufficient functional comparability evidence. HC determined no substantial question of law arose, affirming Tribunal's factual findings on PLI computation and comparable selection. en-us Fri, 01 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447300 Delhi HC upheld Tribunal's decision allowing assessee's PLI computation for TP adjustment in building design services. Court found assessee maintained proper segmental accounts with project-wise salary records, making AE-deployed employees identifiable. DRP's conclusion about common employee allocation was unsupported by records. Tribunal correctly rejected comparable company due to insufficient functional comparability evidence. HC determined no substantial question of law arose, affirming Tribunal's factual findings on PLI computation and comparable selection. Case-Laws Income Tax Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447300