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    <title>2012 (10) TMI 1025 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision that the assessee&#039;s international transactions were at arm&#039;s length, rejecting the revenue&#039;s contention that the CIT(A) ignored the detailed FAR analysis conducted by the TPO. The Tribunal also dismissed the cross objections raised by the assessee, finding them academic in light of the CIT(A)&#039;s acceptance of the arm&#039;s length nature of the transactions. Both the appeal and cross objections were dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=177086</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision that the assessee&#039;s international transactions were at arm&#039;s length, rejecting the revenue&#039;s contention that the CIT(A) ignored the detailed FAR analysis conducted by the TPO. The Tribunal also dismissed the cross objections raised by the assessee, finding them academic in light of the CIT(A)&#039;s acceptance of the arm&#039;s length nature of the transactions. Both the appeal and cross objections were dismissed.</description>
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      <pubDate>Tue, 23 Oct 2012 00:00:00 +0530</pubDate>
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