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    <title>2015 (6) TMI 23 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and partially allowed the assessee&#039;s appeal in a case involving assessment under section 92CA of the Income Tax Act for the assessment year 2008-09. The Tribunal emphasized the correct application of transfer pricing methods and the adherence to statutory provisions regarding deductions and loss adjustments. The judgment clarified TP adjustments, comparability considerations, and the proper sequencing of deductions and loss set-offs in tax assessments.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and partially allowed the assessee&#039;s appeal in a case involving assessment under section 92CA of the Income Tax Act for the assessment year 2008-09. The Tribunal emphasized the correct application of transfer pricing methods and the adherence to statutory provisions regarding deductions and loss adjustments. The judgment clarified TP adjustments, comparability considerations, and the proper sequencing of deductions and loss set-offs in tax assessments.</description>
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      <pubDate>Fri, 27 Mar 2015 00:00:00 +0530</pubDate>
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