ITAT Delhi remands Jones Lang LaSalle transfer pricing comparables for reasoned FAR analysis; appeal allowed for statistical purposes. The Delhi Bench of the Income Tax Appellate Tribunal has restored the transfer pricing dispute concerning Jones Lang LaSalle Property Consultants (India) Pvt. to the Assessing Officer/Transfer Pricing Officer for fresh examination. The Tribunal held that the inclusion or exclusion of comparable companies must rest on relevant financial information, functional analysis and cogent reasons.