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    <title>2017 (4) TMI 1060 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal, directing the AO to reconsider issues concerning the bifurcation of services and selection of comparables, emphasizing consistency. The AO/TPO were instructed to reassess the ALP of international transactions with the assessee&#039;s input. Other issues like risk adjustment, margin calculation errors, and downward adjustment were deemed dependent on the main issues. Matters related to interest and penalties were dismissed as inconsequential.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeal, directing the AO to reconsider issues concerning the bifurcation of services and selection of comparables, emphasizing consistency. The AO/TPO were instructed to reassess the ALP of international transactions with the assessee&#039;s input. Other issues like risk adjustment, margin calculation errors, and downward adjustment were deemed dependent on the main issues. Matters related to interest and penalties were dismissed as inconsequential.</description>
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