https://www.taxtmi.com/caselaws?id=780154 ITAT (DELHI - AT) directed the AO/TPO to consider the assessee's pending rectification application before finalizing TP findings. The tribunal upheld the DRP's conclusion that one proposed comparable fails quantitative comparability (90:1 turnover ratio) and dismissed the assessee's challenge to its exclusion. Two other comparables were ordered excluded: one for failing the export filter (to be removed from the comparable set) and another for failing the related-party transaction filter. The AO/TPO was accordingly directed to revise the final comparable list consistent with these findings. en-us Wed, 15 Oct 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780154 ITAT (DELHI - AT) directed the AO/TPO to consider the assessee's pending rectification application before finalizing TP findings. The tribunal upheld the DRP's conclusion that one proposed comparable fails quantitative comparability (90:1 turnover ratio) and dismissed the assessee's challenge to its exclusion. Two other comparables were ordered excluded: one for failing the export filter (to be removed from the comparable set) and another for failing the related-party transaction filter. The AO/TPO was accordingly directed to revise the final comparable list consistent with these findings. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780154