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    <title>2012 (10) TMI 364 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on the adjustment of Arms Length Price (ALP) for international transactions for AY 2004-05 and 2005-06, rejecting the department&#039;s appeals. Additionally, the Tribunal allowed the assessee&#039;s appeal for AY 2005-06, permitting the set-off of the Pune unit&#039;s loss against profits from other units and other sources of income, while rejecting the appeal related to the adjustment of brought forward losses/unabsorbed depreciation.</description>
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