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    <title>2017 (9) TMI 300 - ITAT BANGALORE</title>
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    <description>The Tribunal set aside the matter to the Transfer Pricing Officer for determining the Arm&#039;s Length Price based on Comparable Uncontrolled Price method, emphasizing the need for proper verification of agreements and transactions. The Tribunal directed the Assessing Officer to take consequential action for subsequent assessment years based on the outcome of the remanded issue for the initial assessment year. The appeals were allowed for statistical purposes.</description>
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