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    <title>2014 (12) TMI 11 - ALLAHABAD HIGH COURT</title>
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    <description>The appeal by the revenue under section 260-A of the Income Tax Act, 1961 regarding transfer pricing issues for the Assessment Year 2008-09 was dismissed. The court upheld the decisions of the CIT(A) and directed the Assessing Officer to recompute the disallowance based on consistent parameters for comparables and the assessee. The importance of uniformity in determining the Arm&#039;s Length Price and computing disallowances was emphasized, ensuring fair treatment across comparable instances and the assessee.</description>
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