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    <title>2016 (8) TMI 1182 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal on the maintainability issue and proceeded with the case on merits. It found in favor of the assessee regarding the selection of the tested party for Transfer Pricing, ALP adjustments for CKD kits, and Tech Centre operations. The Tribunal upheld the ALP adjustment for royalty payments and remitted the disallowance of provision for obsolete inventory for further verification. Overall, the appeals were partly allowed, granting significant relief to the assessee.</description>
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      <description>The Tribunal allowed the appeal on the maintainability issue and proceeded with the case on merits. It found in favor of the assessee regarding the selection of the tested party for Transfer Pricing, ALP adjustments for CKD kits, and Tech Centre operations. The Tribunal upheld the ALP adjustment for royalty payments and remitted the disallowance of provision for obsolete inventory for further verification. Overall, the appeals were partly allowed, granting significant relief to the assessee.</description>
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