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    <title>2017 (8) TMI 479 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals regarding the deletion of additions on account of Deferred Bank Guarantee Commission and Japanese Food Stuff, upholding the CIT(A)&#039;s decisions. However, on the issue of Transfer Pricing Adjustment for Marketing and Support Services, the Tribunal found procedural errors and restored the matter to the Transfer Pricing Officer for reconsideration, ensuring compliance with natural justice principles. The appeal was partly allowed for statistical purposes.</description>
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