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    <title>2016 (6) TMI 635 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal, ruling that royalty payments should be excluded from operating income and expenses for determining the Profit Level Indicator. Additionally, the Tribunal directed the Assessing Officer to reassess the risk adjustment claim. Other grounds of appeal were dismissed or not pursued.</description>
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      <description>The Tribunal partially allowed the appeal, ruling that royalty payments should be excluded from operating income and expenses for determining the Profit Level Indicator. Additionally, the Tribunal directed the Assessing Officer to reassess the risk adjustment claim. Other grounds of appeal were dismissed or not pursued.</description>
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