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    <title>2015 (9) TMI 1476 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal, directing the inclusion of CG-Vak Software and Exports Ltd. as a comparable, resolving the transfer pricing adjustment issue. Additionally, the Tribunal instructed the Assessing Officer to verify and give effect to the TDS and foreign tax credits based on the assessee&#039;s applications under section 154. Other issues regarding interest and penalty proceedings were dismissed as either consequential or premature.</description>
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      <description>The Tribunal partly allowed the appeal, directing the inclusion of CG-Vak Software and Exports Ltd. as a comparable, resolving the transfer pricing adjustment issue. Additionally, the Tribunal instructed the Assessing Officer to verify and give effect to the TDS and foreign tax credits based on the assessee&#039;s applications under section 154. Other issues regarding interest and penalty proceedings were dismissed as either consequential or premature.</description>
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