ITAT remanded matter as comparable relied upon by TPO to confirm additions were rejected in subseque

IT/ILT-I : Where in course of transfer pricing proceedings, TPO made adjustment to assessee's ALP on account of provision for promotion and marketing services, in view of fact that some of comparables selected by TPO had been excluded in subsequent years, impugned adjustment was to be set aside and, matter was to be remanded back for redetermination of ALP after excluding aforesaid comparables