https://www.taxtmi.com/caselaws?id=777084 ITAT DELHI - AT partly allowed the appeal. It restored transfer-pricing issues to the file of the Ld. CIT(A) for reconsideration, holding CUP applicability required precise uncontrolled price data and was not definitively ruled out. Disallowance of interest on working capital was deleted and interest of Rs.17,57,358 allowed, the Tribunal finding AO erred in ignoring payables and inconsistent positions vis-à-vis the TPO. Directions to verify admissibility of bad debts were deleted. Miscellaneous expenses and certain communication and prior-period expense disallowances were either allowed or partly allowed, with several matters remitted to the AO for verification. en-us Wed, 13 Aug 2025 00:00:00 +0530 Sat, 23 Aug 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777084 ITAT DELHI - AT partly allowed the appeal. It restored transfer-pricing issues to the file of the Ld. CIT(A) for reconsideration, holding CUP applicability required precise uncontrolled price data and was not definitively ruled out. Disallowance of interest on working capital was deleted and interest of Rs.17,57,358 allowed, the Tribunal finding AO erred in ignoring payables and inconsistent positions vis-à-vis the TPO. Directions to verify admissibility of bad debts were deleted. Miscellaneous expenses and certain communication and prior-period expense disallowances were either allowed or partly allowed, with several matters remitted to the AO for verification. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777084