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    <title>2015 (6) TMI 132 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer/Transfer Pricing Officer to recompute the arm&#039;s length price of the international transaction after excluding six companies deemed incomparable to the assessee. The decision emphasized the importance of including only truly comparable companies in transfer pricing analysis to ensure a fair determination of the arm&#039;s length price. The matter was remanded for fresh adjudication to provide the assessee with a reasonable opportunity to be heard.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer/Transfer Pricing Officer to recompute the arm&#039;s length price of the international transaction after excluding six companies deemed incomparable to the assessee. The decision emphasized the importance of including only truly comparable companies in transfer pricing analysis to ensure a fair determination of the arm&#039;s length price. The matter was remanded for fresh adjudication to provide the assessee with a reasonable opportunity to be heard.</description>
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