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    <title>2015 (4) TMI 752 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appellant&#039;s appeal by directing the exclusion of certain companies from the list of comparables, resulting in adjustments to the operating profit determination. The order was issued on 27-02-2015, with the appellant succeeding on some grounds related to transfer pricing documentation, classification of services, and the selection of comparable companies. The issues concerning penalty proceedings and interest levy were either rejected or deemed premature, with specific directions given for the recalculation of interest by the AO.</description>
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