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    <title>2011 (1) TMI 62 - ITAT, DELHI</title>
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      <description>The Tribunal remanded the transfer pricing adjustment issue back to the Assessing Officer for fresh adjudication due to the lack of establishing a valid comparable case. The Tribunal allowed the appeal regarding the disallowance of expenditure on inland haulage charges, holding that tax deduction at source was not required for payments made for transportation by railways. The order was pronounced on January 7, 2011.</description>
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