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    <title>2014 (12) TMI 1195 - ITAT DELHI</title>
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    <description>The appellant challenged the assessment order but did not press the issue further, leading to its dismissal. Regarding the enhancement of income due to transfer pricing adjustments, the Tribunal found that the Transfer Pricing Officer&#039;s inclusion of seven companies as comparables was unjustified. The Tribunal agreed with the appellant&#039;s arguments against the comparability of these companies, leading to the exclusion of the companies and allowing the appellant&#039;s grounds. Consequently, the appeal was allowed, and the order was pronounced in open court on 11.12.2014.</description>
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      <title>2014 (12) TMI 1195 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=177689</link>
      <description>The appellant challenged the assessment order but did not press the issue further, leading to its dismissal. Regarding the enhancement of income due to transfer pricing adjustments, the Tribunal found that the Transfer Pricing Officer&#039;s inclusion of seven companies as comparables was unjustified. The Tribunal agreed with the appellant&#039;s arguments against the comparability of these companies, leading to the exclusion of the companies and allowing the appellant&#039;s grounds. Consequently, the appeal was allowed, and the order was pronounced in open court on 11.12.2014.</description>
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