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TP Adjustment Partly Set Aside: Incorrect Filters, Wrong Comparables & Netting-Off Reassessed
Case Law Details
- Case Name
- Rockwell Automation India Private Limited Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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Rockwell Automation India Private Limited Vs DCIT (ITAT Delhi)
ITAT Delhi Grants Partial Relief: Excludes RPT-Failed & Functionally Dissimilar Comparables, Adds Event-Management Comparables, & Remands Interest-on-Receivables for Netting-Off; ICDS & Form-69 Issues Sent Back for Verification
Assessee, engaged in manufacturing/assembling automation and industrial control systems, appealed against the final assessment u/s 143(3) r.w.s 144C/144B where TP adjustments of ₹10.54 crore were sustained across three segments—Distribution, Business Support Services, and Int...
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