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    <title>2015 (8) TMI 703 - ITAT BANGALORE</title>
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    <description>The Tribunal partially allowed the Assessee&#039;s appeal in a Transfer Pricing case involving software development services and ITES segments. The Tribunal directed the exclusion of specific comparables, accepted additional evidence for working capital adjustments, and allowed non-TP related claims for club expenses and employee provident fund liability. The Assessee&#039;s Transfer Pricing adjustments were upheld in part, with adjustments made to the ALP in both segments.</description>
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      <description>The Tribunal partially allowed the Assessee&#039;s appeal in a Transfer Pricing case involving software development services and ITES segments. The Tribunal directed the exclusion of specific comparables, accepted additional evidence for working capital adjustments, and allowed non-TP related claims for club expenses and employee provident fund liability. The Assessee&#039;s Transfer Pricing adjustments were upheld in part, with adjustments made to the ALP in both segments.</description>
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