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    <title>2017 (8) TMI 38 - DELHI HIGH COURT</title>
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    <description>The Court set aside the ITAT&#039;s decision and restored the Assessee&#039;s appeal for further directions, holding that the ITAT should have decided on the issues instead of remanding them to the Transfer Pricing Officer. The Assessee&#039;s economic adjustment claim and discrepancies in the ITAT&#039;s findings on certain comparables were highlighted during the proceedings. The case involved disputes over the determination of Arms Length Price, adjustments proposed by the Transfer Pricing Officer, and directions issued by the Dispute Review Panel, ultimately leading to the Court&#039;s decision to remand certain issues back to the Transfer Pricing Officer for reconsideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345980</link>
      <description>The Court set aside the ITAT&#039;s decision and restored the Assessee&#039;s appeal for further directions, holding that the ITAT should have decided on the issues instead of remanding them to the Transfer Pricing Officer. The Assessee&#039;s economic adjustment claim and discrepancies in the ITAT&#039;s findings on certain comparables were highlighted during the proceedings. The case involved disputes over the determination of Arms Length Price, adjustments proposed by the Transfer Pricing Officer, and directions issued by the Dispute Review Panel, ultimately leading to the Court&#039;s decision to remand certain issues back to the Transfer Pricing Officer for reconsideration.</description>
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