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    <title>2011 (5) TMI 499 - ITAT, DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=209864</link>
    <description>The Tribunal allowed the assessee&#039;s appeal, overturning the addition of Rs. 14,79,00,000 for alleged differences in arm&#039;s length pricing of international transactions and the disallowance of Rs. 1,18,31,549 for various expenses. The Tribunal found that the Transfer Pricing Officer&#039;s adjustments were unjustified, as the exclusion of a super-profit company and the disallowance of expenses lacked legal basis. Therefore, both additions were deleted, and the assessee&#039;s appeal was successful.</description>
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    <pubDate>Fri, 06 May 2011 00:00:00 +0530</pubDate>
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      <title>2011 (5) TMI 499 - ITAT, DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=209864</link>
      <description>The Tribunal allowed the assessee&#039;s appeal, overturning the addition of Rs. 14,79,00,000 for alleged differences in arm&#039;s length pricing of international transactions and the disallowance of Rs. 1,18,31,549 for various expenses. The Tribunal found that the Transfer Pricing Officer&#039;s adjustments were unjustified, as the exclusion of a super-profit company and the disallowance of expenses lacked legal basis. Therefore, both additions were deleted, and the assessee&#039;s appeal was successful.</description>
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      <pubDate>Fri, 06 May 2011 00:00:00 +0530</pubDate>
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