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    <title>2013 (12) TMI 1575 - ITAT DELHI</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s order and directed the Transfer Pricing Officer (TPO) to re-examine the issue by considering India-specific prices for benchmarking international transactions. The TPO was instructed to apply the +/- 5% range if applicable. The Revenue&#039;s appeals were allowed for statistical purposes.</description>
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