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    <title>2025 (9) TMI 1193 - ITAT DELHI</title>
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    <description>ITAT held that the TPO correctly included a comparable engaged in IT-enabled services based on functional comparability and available segmental information despite CIT(A)&#039;s turnover objection. CIT(A)&#039;s inclusion of two group entities as comparables and allowance of a working capital adjustment was noted; a pending letter filed before the AO requires fresh adjudication. The Tribunal set aside the impugned orders and restored the matter to the AO for fresh decision, allowing the appeal for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778704</link>
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