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    <title>2015 (6) TMI 35 - ITAT PUNE</title>
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    <description>The Tribunal found that the Transfer Pricing Officer&#039;s adjustments were not appropriate due to concerns regarding the reliability of the comparables selected, which were linked to a company involved in fraud. The Tribunal directed a fresh adjudication at the TPO level to determine the Arm&#039;s Length Price of the international transaction, requiring the TPO to find new comparables and provide the assessee with an opportunity to present their case. The appeal by the assessee was allowed for statistical purposes.</description>
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      <description>The Tribunal found that the Transfer Pricing Officer&#039;s adjustments were not appropriate due to concerns regarding the reliability of the comparables selected, which were linked to a company involved in fraud. The Tribunal directed a fresh adjudication at the TPO level to determine the Arm&#039;s Length Price of the international transaction, requiring the TPO to find new comparables and provide the assessee with an opportunity to present their case. The appeal by the assessee was allowed for statistical purposes.</description>
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