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2019 (11) TMI 1817 - AT - Income TaxTP adjustment on account of the interest receivables - receivables in relation to ITES services or not? - HELD THAT:- From the perusal of the order passed in the Assessment Year 2014-15, it is seen that the issue involved in the present assessment is identical. Besides, the contentions of the Ld. DR does not sustain as there is no receivables in relation to ITES services as per the records. Thus, we set aside the finding of the DRP which was complied by the Assessing Officer and delete the adjustment on account of the interest receivables Therefore, Ground of assessee is allowed.
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