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    <title>2015 (9) TMI 1398 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal, directing the exclusion of certain comparables for the software services and back office support services segments. The Tribunal remanded the risk adjustment issue back to the Transfer Pricing Officer for reconsideration, emphasizing the need for risk adjustment as per Rule 10B(1)(e)(iii) based on the decision in Motorola Solutions India Private Limited. The final order was pronounced on September 18, 2015.</description>
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