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    <title>2017 (4) TMI 767 - ITAT DELHI</title>
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    <description>The appeal by the Revenue was dismissed. The Tribunal upheld the CIT(A)&#039;s decision that Resale Price Method (RPM) was the most appropriate method for benchmarking the assessee&#039;s international transactions. The Transfer Pricing adjustment made by the Transfer Pricing Officer (TPO) was rightly deleted, and the additional evidence admitted by the CIT(A) was deemed unnecessary as RPM was upheld. The decision was pronounced in open court on 17.04.2017.</description>
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      <description>The appeal by the Revenue was dismissed. The Tribunal upheld the CIT(A)&#039;s decision that Resale Price Method (RPM) was the most appropriate method for benchmarking the assessee&#039;s international transactions. The Transfer Pricing adjustment made by the Transfer Pricing Officer (TPO) was rightly deleted, and the additional evidence admitted by the CIT(A) was deemed unnecessary as RPM was upheld. The decision was pronounced in open court on 17.04.2017.</description>
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