PROMETRIC TESTING PVT. LTD.,GURGAON vs. DCIT, GURGAON

ITA 3563/DEL/2015Status: DisposedITAT Delhi21 August 2026AY 2009-1013 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal directed the exclusion of several companies from the comparable set due to functional dissimilarity or lack of segmental details. It also allowed the inclusion of one company with adjustments for financial year differences and restored another for fresh computation.

What were the facts?

The assessee appealed an order from the CIT(A) concerning transfer pricing adjustments made by the AO and TPO for the assessment year 2009-10. The appeal primarily contested the selection and rejection of comparable companies for determining the arm's length price of international transactions.

What were the issues?

The core issues were the validity of the TPO's reference, the functional comparability of selected entities, and the correctness of margin computations in transfer pricing.

Which sections of the Income-tax Act were involved?

Section 92,Section 92CA(1),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘I’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Adv. Sh. Ankit Sahni, Adv, Ms. Taranjeet Kaur, AR
Hearing: 26.05.2026Pronounced: 21.08.2026

PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2009-10, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)-1”], Gurgaon’s order dated 24.03.2015 passed in case no. 159/2013-14, involving proceedings under section 143(3) r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties at length. Case file perused.

2.

This assessee’s appeal canvasses the follow substantive grounds:

“1. That on the facts and in the circumstances of the case and in law, the order passed by the learned Assessing Officer ("Ld. AO") is bad in law and void ab-initio.

2.

That on

The order continues below.

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