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    <title>AO to Reassess Transfer Pricing Dispute: Idle Capacities and Comparables Under Review in Profit Computation Case.</title>
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    <description>Transfer pricing adjustment - Method of computation of operating profit - Rejection of comparables - matter remitted back to AO to consider the assessee&#039;s claim with regard to idle capacities after due consideration of all materials available on record and affording a reasonable opportunity - AT</description>
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      <description>Transfer pricing adjustment - Method of computation of operating profit - Rejection of comparables - matter remitted back to AO to consider the assessee&#039;s claim with regard to idle capacities after due consideration of all materials available on record and affording a reasonable opportunity - AT</description>
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