https://www.taxtmi.com/caselaws?id=779784 ITAT PUNE (AT) held that a selected comparable was not comparable to the assessee because company records showed pure manufacturing while the assessee carried on significant trading and failed the 75% trading-turnover filter; the comparable must be deleted from the list and Ground No.2 is allowed. The tribunal directed the AO/TPO to remove that comparable and to rework the profit-level indicator average by incorporating the other comparable's accepted margin of 2.92%. en-us Thu, 09 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779784 ITAT PUNE (AT) held that a selected comparable was not comparable to the assessee because company records showed pure manufacturing while the assessee carried on significant trading and failed the 75% trading-turnover filter; the comparable must be deleted from the list and Ground No.2 is allowed. The tribunal directed the AO/TPO to remove that comparable and to rework the profit-level indicator average by incorporating the other comparable's accepted margin of 2.92%. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779784