https://www.taxtmi.com/caselaws?id=792349 Transfer pricing computations and comparable selection required fresh verification where the assessee alleged double addition, incorrect set-off of brought forward losses and unabsorbed depreciation, and functional dissimilarity in the benchmark set. The ITAT Delhi therefore remitted the matter to the assessing authority for reconsideration in accordance with law after granting a fair opportunity of hearing. The disputed additions were not finally decided on merits, and the appeal succeeded only to the extent of remand. en-us Fri, 22 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792349 Transfer pricing computations and comparable selection required fresh verification where the assessee alleged double addition, incorrect set-off of brought forward losses and unabsorbed depreciation, and functional dissimilarity in the benchmark set. The ITAT Delhi therefore remitted the matter to the assessing authority for reconsideration in accordance with law after granting a fair opportunity of hearing. The disputed additions were not finally decided on merits, and the appeal succeeded only to the extent of remand. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792349