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    <title>2014 (5) TMI 742 - ITAT DELHI</title>
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    <description>The Tribunal set aside the addition to the assessee&#039;s total income and remitted the matter back to the Assessing Officer for fresh assessment. The AO was directed to provide a reasonable opportunity to the assessee and re-evaluate issues such as comparables, risk adjustments, use of contemporaneous data, and other contentions raised by the assessee in accordance with the law. The appeal was allowed for statistical purposes only.</description>
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      <description>The Tribunal set aside the addition to the assessee&#039;s total income and remitted the matter back to the Assessing Officer for fresh assessment. The AO was directed to provide a reasonable opportunity to the assessee and re-evaluate issues such as comparables, risk adjustments, use of contemporaneous data, and other contentions raised by the assessee in accordance with the law. The appeal was allowed for statistical purposes only.</description>
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