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    <title>2010 (12) TMI 94 - ITAT, NEWDELHI</title>
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    <description>The Tribunal remitted the matter back to the DRP for reevaluation and issuance of a detailed direction under section 144C of the Income Tax Act, emphasizing the need for the assessee to be given a fair opportunity to be heard. The Tribunal found that the DRP&#039;s direction was too concise and failed to adequately address the assessee&#039;s objections and submissions, contravening principles of natural justice. The decision was not a determination on the merits of the case but was allowed for statistical purposes.</description>
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