https://www.taxtmi.com/caselaws?id=463414 ITAT directed exclusion of several listed comparables whose turnover exceeded the assessee's threshold and ordered that one comparable's margins for FY 2013-14 and 2014-15 be omitted due to turnover mismatch, and another comparable's FY 2013-14 margin be excluded due to related-party receipts above 15%. The Tribunal set aside the AO/TPO's computation for a specific comparable and remitted it for verification after hearing the assessee. The question of comparability of another company was remitted for fresh factual examination. The TPO/AO was also directed to re-examine working-capital adjustments and make reasonable comparable adjustments after affording opportunity to the assessee. en-us Fri, 23 Sep 2022 00:00:00 +0530 Fri, 29 Aug 2025 14:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463414 ITAT directed exclusion of several listed comparables whose turnover exceeded the assessee's threshold and ordered that one comparable's margins for FY 2013-14 and 2014-15 be omitted due to turnover mismatch, and another comparable's FY 2013-14 margin be excluded due to related-party receipts above 15%. The Tribunal set aside the AO/TPO's computation for a specific comparable and remitted it for verification after hearing the assessee. The question of comparability of another company was remitted for fresh factual examination. The TPO/AO was also directed to re-examine working-capital adjustments and make reasonable comparable adjustments after affording opportunity to the assessee. Case-Laws Income Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463414