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2016 (2) TMI 1172 - AT - Income TaxTPA - internal comparable adopted by assessee being segment “C” - commercial refrigeration for justifying the PLI of Transport Division being segment “A” - Held that:- We find from the orders of lower revenue authorities that they have not carried out detailed functional comparability and have rejected the assessee’s claim on broad parameters without going into the actual substance of functions carried out by segment ‘A’ and ‘C’. Under such circumstances, we are of the opinion that consideration of function performed by these two segments require technical expertise and, therefore, keeping in view the decision in the case of Bharti Cellular [2010 (8) TMI 332 - SUPREME COURT OF INDIA], it would be proper, as agreed by assessee, to restore the matter to ld. TPO with liberty to both the parties viz. assessee and ld. TPO to take the services of technical experts in the field before coming to any conclusion. We are in agreement with ld. counsel for the assessee that by setting aside the matter to the file of ld. TPO, the controversy cannot be enlarged by allowing ld. TPO to examine the correctness of the segmental details furnished by assessee, which were not disputed by the ld. TPO, particularly when ld. TPO himself accepted the segmental details and also accepted the results of Segment “B”. If we accept the plea of ld. CIT(DR) then it would imply that even Segment “B” results will have to be examined afresh, if the Segment C details are not found to be correct. The very premise of the proceedings cannot be altered while setting aside the matter because it is not a case where entire order of ld. TPO is not acceptable to assessee.
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