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TMI Blog2020 (3) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... and Sreeleathers Limited and seeking inclusion of two comparables i.e. M/s Dindayal Jalan Textiles Limited and M/s Colorplus Fashions Limited and there are some objections about margin computation and some adjustments such as Risk Adjustment and adjustment in respect of custom duty paid on import of raw materials etc - HELD THAT:- The bench wanted to see the finding of DRP on these aspects and whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri. Nageswar Rao, Advocate For the Revenue : Shri. Muzaffar Hussain, CIT (DR)(ITAT), Bengaluru ORDER PER SHRI A.K.GARODIA, AM This appeal is filed by the assessee and the same is directed against the Assessment Order dated 23.10.2019 for Assessment Year 2015 16 under section 143(3) r.w.s. 144C of the Income Tax Act, 1961 as per the directions of DRP. 2. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustment in respect of custom duty paid on import of raw materials etc. The bench wanted to see the finding of DRP on these aspects and when the order of DRP was read, it was noticed that the order of DRP is cryptic and it is not a speaking and reasoned order. At this juncture, the bench made out this proposition that the matter has to go back to DRP for a fresh decision by way of a speaking and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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