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    <title>2015 (12) TMI 961 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal by directing the Transfer Pricing Officer to adopt the Resale Price Method as the Most Appropriate Method for determining the Arms Length Price. The Tribunal also set aside the issue of Advertising, Marketing, and Promotion expenses for further review. Additionally, the Tribunal upheld the decisions in favor of the assessee on prior period expenses, provision for warranty, and compliance with Tax Deducted at Source requirements. The Revenue&#039;s appeal was partly allowed, with modifications made to the treatment of foreign exchange fluctuation loss.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269657</link>
      <description>The Tribunal partially allowed the assessee&#039;s appeal by directing the Transfer Pricing Officer to adopt the Resale Price Method as the Most Appropriate Method for determining the Arms Length Price. The Tribunal also set aside the issue of Advertising, Marketing, and Promotion expenses for further review. Additionally, the Tribunal upheld the decisions in favor of the assessee on prior period expenses, provision for warranty, and compliance with Tax Deducted at Source requirements. The Revenue&#039;s appeal was partly allowed, with modifications made to the treatment of foreign exchange fluctuation loss.</description>
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