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    <title>2016 (12) TMI 43 - ITAT DELHI</title>
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    <description>The Tribunal remanded transfer pricing adjustments back to the TPO for fresh examination, allowing the appellant to present additional facts. Regarding royalty payments and intra-group services, the Tribunal directed a reevaluation by the TPO, emphasizing the need for a thorough examination. Other grounds were dismissed or deemed premature, with the Tribunal setting aside the order for reconsideration by the TPO. The appeal was allowed for statistical purposes, highlighting the importance of a fair assessment process in transfer pricing cases.</description>
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