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    <title>2016 (5) TMI 118 - DELHI HIGH COURT</title>
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    <description>The Court upheld the ITAT&#039;s decision in dismissing the Revenue&#039;s appeals concerning transfer pricing adjustments for support services provided by the Assessee. The TPO&#039;s significant adjustments were deemed arbitrary and not in line with relevant rules. The Court declined to entertain new questions or concerns raised by the Revenue, ultimately dismissing the appeals and emphasizing that the TPO&#039;s adjustments lacked justification under the rules.</description>
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      <link>https://www.taxtmi.com/caselaws?id=327137</link>
      <description>The Court upheld the ITAT&#039;s decision in dismissing the Revenue&#039;s appeals concerning transfer pricing adjustments for support services provided by the Assessee. The TPO&#039;s significant adjustments were deemed arbitrary and not in line with relevant rules. The Court declined to entertain new questions or concerns raised by the Revenue, ultimately dismissing the appeals and emphasizing that the TPO&#039;s adjustments lacked justification under the rules.</description>
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