TP Adjustment Partly Set Aside: Incorrect Filters, Wrong Comparables & Netting-Off Reassessed

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 Interest on Outstand...