https://www.taxtmi.com/caselaws?id=311912 The ITAT Delhi allowed the assessee's appeal for statistical purposes in a transfer pricing dispute. The tribunal rejected certain companies as comparables due to functional dissimilarity with the assessee's marketing support services. Regarding additions for unbilled revenue and security write-offs, the ITAT found the assessee claimed arithmetical errors caused minor figure differences and requested opportunity to reconcile before AO/TPO. The tribunal restored the matter to AO/TPO with directions to grant the assessee another opportunity to substantiate their position that these were contra entries requiring no addition. en-us Wed, 30 Oct 2019 00:00:00 +0530 Mon, 29 Jan 2024 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311912 The ITAT Delhi allowed the assessee's appeal for statistical purposes in a transfer pricing dispute. The tribunal rejected certain companies as comparables due to functional dissimilarity with the assessee's marketing support services. Regarding additions for unbilled revenue and security write-offs, the ITAT found the assessee claimed arithmetical errors caused minor figure differences and requested opportunity to reconcile before AO/TPO. The tribunal restored the matter to AO/TPO with directions to grant the assessee another opportunity to substantiate their position that these were contra entries requiring no addition. Case-Laws Income Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311912