Assessee can object to inclusion/exclusion of companies at appellate proceedings stage

Dell International Services India Pvt. Ltd. Vs JCIT (LTU) (ITAT Bangalore) The assessee did not object to inclusion of this company before the TPO but objected to inclusion of this company before DRP. The DRP did not adjudicate the objection. In these circumstances, we are of the view that exclusion of this company from the list of comparable companies has to be examined by the TPO/ AO and we remand the issue to the TPO/AO. The law is well settled that the assessee is entitled to object to inclusion / exclusion of companies at the stage of appellate proceedings and there is no estoppel. The AO...