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    <title>2012 (6) TMI 449 - ITAT DELHI</title>
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    <description>The appeal was partly allowed for statistical purposes, with several issues remanded back to the Assessing Officer (AO) for fresh consideration and adjudication in light of additional evidence and amended provisions. Key issues included jurisdiction of the Transfer Pricing Officer (TPO), admissibility of additional evidence, disallowance of certain expenses, transfer pricing adjustments, and working capital adjustments. The Tribunal directed the AO to re-examine these matters, providing the assessee with opportunities to present their case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=214137</link>
      <description>The appeal was partly allowed for statistical purposes, with several issues remanded back to the Assessing Officer (AO) for fresh consideration and adjudication in light of additional evidence and amended provisions. Key issues included jurisdiction of the Transfer Pricing Officer (TPO), admissibility of additional evidence, disallowance of certain expenses, transfer pricing adjustments, and working capital adjustments. The Tribunal directed the AO to re-examine these matters, providing the assessee with opportunities to present their case.</description>
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