https://www.taxtmi.com/caselaws?id=777192 ITAT DELHI - AT directed the TPO to include a previously excluded comparable engaged in exhibitions/marketing into the final comparable set and to exclude a comparable engaged in BPO services as functionally dissimilar, and restored the TP adjustment to the TPO for fresh examination. The tribunal also restored the issue of interest on delayed outstanding receivables to the TPO for re-assessment and ordered that netting of interest on outstanding receivables and payables be considered in the assessee's favor, following a coordinate bench's observations. en-us Fri, 22 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777192 ITAT DELHI - AT directed the TPO to include a previously excluded comparable engaged in exhibitions/marketing into the final comparable set and to exclude a comparable engaged in BPO services as functionally dissimilar, and restored the TP adjustment to the TPO for fresh examination. The tribunal also restored the issue of interest on delayed outstanding receivables to the TPO for re-assessment and ordered that netting of interest on outstanding receivables and payables be considered in the assessee's favor, following a coordinate bench's observations. Case-Laws Income Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777192