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    <title>2015 (11) TMI 1666 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal by directing the exclusion of certain companies from the list of comparables and remanding the issues of risk adjustment, inclusion of certain comparables, and depreciation adjustment back to the Transfer Pricing Officer for fresh consideration. The disallowance of project-specific costs was upheld, and the Assessing Officer was directed to give credit for the advance tax paid.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal by directing the exclusion of certain companies from the list of comparables and remanding the issues of risk adjustment, inclusion of certain comparables, and depreciation adjustment back to the Transfer Pricing Officer for fresh consideration. The disallowance of project-specific costs was upheld, and the Assessing Officer was directed to give credit for the advance tax paid.</description>
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