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    <title>2013 (2) TMI 745 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, setting aside the orders of the Assessing Officer (AO) and Dispute Resolution Panel (DRP). The case involved concerns of bias in the DRP due to the jurisdictional Commissioner&#039;s presence, rejection of contentions on remuneration of the Indian entity, and denial of cross-examination rights. The AO was directed to conduct a fresh examination, considering the remuneration issue and allowing cross-examination. The DRP was instructed to reconsider objections without the jurisdictional Commissioner, ensuring fair assessment procedures and upholding natural justice principles.</description>
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    <pubDate>Thu, 07 Feb 2013 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 745 - ITAT MUMBAI</title>
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      <description>The Tribunal allowed the assessee&#039;s appeal, setting aside the orders of the Assessing Officer (AO) and Dispute Resolution Panel (DRP). The case involved concerns of bias in the DRP due to the jurisdictional Commissioner&#039;s presence, rejection of contentions on remuneration of the Indian entity, and denial of cross-examination rights. The AO was directed to conduct a fresh examination, considering the remuneration issue and allowing cross-examination. The DRP was instructed to reconsider objections without the jurisdictional Commissioner, ensuring fair assessment procedures and upholding natural justice principles.</description>
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