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    <title>2015 (10) TMI 161 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal in part for statistical purposes. The addition of reimbursement of expenses for computing commission income was referred back to the AO for fresh adjudication. The attribution of profits to Permanent Establishment was dismissed based on previous findings. The Transfer Pricing adjustment was upheld, and the method adopted was deemed appropriate. The matter of short credit of TDS was directed back to the AO for verification. The Tribunal directed the levy of interest under section 234B as per legal provisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=264886</link>
      <description>The Tribunal allowed the appellant&#039;s appeal in part for statistical purposes. The addition of reimbursement of expenses for computing commission income was referred back to the AO for fresh adjudication. The attribution of profits to Permanent Establishment was dismissed based on previous findings. The Transfer Pricing adjustment was upheld, and the method adopted was deemed appropriate. The matter of short credit of TDS was directed back to the AO for verification. The Tribunal directed the levy of interest under section 234B as per legal provisions.</description>
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