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    <title>2016 (5) TMI 203 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeals regarding transfer pricing adjustments in international transactions for the assessment years 2004-05 and 2005-06. The court upheld the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal, ruling that the adjustments made by the Assessing Officer were not solely attributable to international transactions but to entire expenses. The appeals were dismissed with no order as to costs, as no substantial question of law for consideration was found.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeals regarding transfer pricing adjustments in international transactions for the assessment years 2004-05 and 2005-06. The court upheld the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal, ruling that the adjustments made by the Assessing Officer were not solely attributable to international transactions but to entire expenses. The appeals were dismissed with no order as to costs, as no substantial question of law for consideration was found.</description>
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