Allowing the appeal of the assesee the Tribunal held that , even though Tribunal had accepted assessee’s plea of functional dissimilarity, yet it did not pass order of exclusion of said comparable and remanded matter back to TPO for disposal afresh, order so passed was to be set aside and Tribunal is directed to dispose of case on merit.( AY. 2009-10)
Oriflame India (P.) Ltd. v. ACIT (2018) 256 Taxman 37/( 2019) 173 DTR 285 / 306 CTR 319(Delhi)(HC)
S. 92C : Transfer pricing -Comparable- when the Tribunal accepted the plea that functionally dissimilarity, remanding the matter to TPO was held to be not justified – Tribunal is directed to hear the appeal on merit [ S.254(1) ]