DRP cannot absolve from its duty without going into merits of contention of assessee while deciding comparability

Brief of the case:

In the case of M/s. Equant Solutions India Pvt. Ltd. Vs. ACIT Delhi Bench of ITAT remanded back the matter and held that DRP has not met the contention of the assessee in respect of inclusion/exclusion of comparable in its order. ITAT also issued certain direction to DRP to keep in mind while considering comparability.

Facts of the case:

• Assessee Company is a subsidiary of EGN BV, Netherlands.

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