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    <title>2015 (2) TMI 1084 - ITAT DELHI</title>
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    <description>The ITAT allowed the appeal of the assessee against the Assessing Officer&#039;s order under sections 143(3) and 144C of the Income Tax Act, 1961. The ITAT directed the DRP to reconsider the matter based on data provided by the assessee concerning intra-group services. The DRP&#039;s failure to consider additional evidence led the ITAT to remit the case to the Assessing Officer for fresh adjudication, emphasizing the need for fair treatment and adherence to legal provisions in assessment proceedings.</description>
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      <description>The ITAT allowed the appeal of the assessee against the Assessing Officer&#039;s order under sections 143(3) and 144C of the Income Tax Act, 1961. The ITAT directed the DRP to reconsider the matter based on data provided by the assessee concerning intra-group services. The DRP&#039;s failure to consider additional evidence led the ITAT to remit the case to the Assessing Officer for fresh adjudication, emphasizing the need for fair treatment and adherence to legal provisions in assessment proceedings.</description>
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