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    <title>2015 (3) TMI 9 - ITAT HYDERABAD</title>
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    <description>The appeal was treated as allowed for statistical purposes. The Tribunal directed the Assessing Officer/Transfer Pricing Officer to re-examine and verify the segmental financials and credit periods. The Tribunal emphasized the importance of conducting a detailed and fair analysis of segmental details and internal comparables in transfer pricing adjustments. The issues related to the levy of interest under Sections 234B and 234C were deemed consequential, with directions for the AO/TPO to provide consequential relief based on the final determination of the transfer pricing adjustments.</description>
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      <description>The appeal was treated as allowed for statistical purposes. The Tribunal directed the Assessing Officer/Transfer Pricing Officer to re-examine and verify the segmental financials and credit periods. The Tribunal emphasized the importance of conducting a detailed and fair analysis of segmental details and internal comparables in transfer pricing adjustments. The issues related to the levy of interest under Sections 234B and 234C were deemed consequential, with directions for the AO/TPO to provide consequential relief based on the final determination of the transfer pricing adjustments.</description>
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