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2016 (5) TMI 1516 - ITAT DELHIAddition on account of TPO adjustments - Comparable selection - additional evidence filed by assessee - HELD THAT:- After going through the decision in the case of Hughes Systique [2013 (8) TMI 812 - ITAT DELHI] we are of the opinion that it would be in the interest of justice to admit the additional evidence filed by assessee in the form of affidavit because this affidavit has come in possession of assessee after the proceedings were over for both the assessment years in question. We, therefore, set aside the order of ld. CIT(A) for AY 2005-06 and restore the matter to the file of ld. AO/TPO to decide the ALP of the commission paid by assessee after taking into consideration the affidavit of Ernst Huber, Director of Taratec SA. Accordingly, department’s appeal for AY 2005-06 stands allowed for statistical purposes.
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