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2019 (2) TMI 1534 - ITAT DELHITP adjustment - comparable selection - exclusion and inclusion of the comparables - functional profile along with FAR analysis - HELD THAT:- As regards Revenue’s appeal is concerned all the comparables contested by the revenue are already excluded in case of Adidas Technical services (P.) Ltd. vs. DCIT [2016 (2) TMI 916 - ITAT DELHI] and the Tribunal in assessee’s own case for A.Y. 2010-11 directed the TPO to decide the issue in controversy in the light of the decision of the coordinate Bench of the Tribunal in case of Adidas Technical services (P.) Ltd. and allowed the appeal of the assessee for statistical purpose. The assessee company’s profile in the present year also remains the same to that of earlier A.Y. 2010-11. AR pointed out for each of the comparables and its functional profile along with FAR analysis from the records. After going through the records, it can be seen that the DRP has rightly excluded these comparables. Thus, there is no need to interfere with the directions of the DRP. Hence, Ground No. 2 of the Revenue’s appeal is dismissed. Development of website and towards legal and professional fees allowability - HELD THAT:- DRP has rightly directed the Assessing Officer to verify the submission of the assessee in respect of the nature of the expenses and in case the professional expenses referred to by the assessee are not covered under Section 35DD, then allow the charges paid for development of website and towards legal and professional fees as revenue expenditure. There is no need to interfere with the said directions of the DRP. Thus, Ground Nos. 3 and 4 are dismissed. Exclusion of Global Procurement Consultants Limited and the issue of inclusion of BVG India Limited and Office Care Services Limited, both these aspect has to be looked into by the TPO as the functional profile set out by the assessee before us, it will be appropriate to remand back this issue to the file of the TPO/AO to verify in the light og decision of Tribunal in A.Y. 2010-11. Thus, matter is remanded back to the file of the TPO/AO.
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