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    <title>2015 (1) TMI 357 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, citing a violation of natural justice in the assessment proceedings. The Transfer Pricing Officer&#039;s order was deemed flawed due to insufficient opportunity for the appellant to provide necessary details and documents. The Dispute Resolution Panel&#039;s failure to consider evidence submitted resulted in the authorities&#039; orders being set aside. The matter was remanded for fresh adjudication, directing the Assessing Officer/TPO to reconsider the evidence and provide a reasonable opportunity for submission. The appeal was allowed for statistical purposes, emphasizing the significance of upholding natural justice principles in assessment proceedings.</description>
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      <title>2015 (1) TMI 357 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=255158</link>
      <description>The Tribunal allowed the appeal, citing a violation of natural justice in the assessment proceedings. The Transfer Pricing Officer&#039;s order was deemed flawed due to insufficient opportunity for the appellant to provide necessary details and documents. The Dispute Resolution Panel&#039;s failure to consider evidence submitted resulted in the authorities&#039; orders being set aside. The matter was remanded for fresh adjudication, directing the Assessing Officer/TPO to reconsider the evidence and provide a reasonable opportunity for submission. The appeal was allowed for statistical purposes, emphasizing the significance of upholding natural justice principles in assessment proceedings.</description>
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