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    <title>2012 (7) TMI 181 - ITAT, DELHI</title>
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      <description>The appeal was allowed for statistical purposes only. The decision emphasized the importance of providing the assessee with information and an opportunity to be heard before making transfer pricing adjustments based on non-public domain data gathered under section 133(6). The matter was set aside back to the file of the Assessing Officer/Transfer Pricing Officer for further proceedings in accordance with the law.</description>
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