Revenue cannot file appeal against voluntarily decision of AO/TPO

Brief of the case: In this case of Trend Micro India Pvt. Ltd. Vs. DCIT Delhi Bench of ITAT observed that whether revenue can argue against the order passed by AO in pursuance to the directions of DRP. The ITAT held that it is not permissible to argue any issue decided by AO by DR before tribunal. Only ITAT can voluntarily direct AO to reconsider the correctness of the companies in the list of comparables. ITAT held that if the AO/TPO has chosen a company as comparable, which has been directed to the excluded by the DRP, then an appeal can be filed against the assessment order on such exclusio...