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    <title>2016 (4) TMI 1478 - ITAT DELHI</title>
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    <description>The appeal filed by the assessee was partly allowed. The court provided specific directions for the exclusion or inclusion of certain comparables and remitted certain issues back to the Transfer Pricing Officer for verification. The court dismissed grounds related to the validity of the Assessing Officer&#039;s order, computation of transfer pricing adjustment, denial of the benefit of 5% margin, charging of interest, and initiation of penalty proceedings as either general, infructuous, or premature. The order was pronounced on 22/04/2016.</description>
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      <link>https://www.taxtmi.com/caselaws?id=194395</link>
      <description>The appeal filed by the assessee was partly allowed. The court provided specific directions for the exclusion or inclusion of certain comparables and remitted certain issues back to the Transfer Pricing Officer for verification. The court dismissed grounds related to the validity of the Assessing Officer&#039;s order, computation of transfer pricing adjustment, denial of the benefit of 5% margin, charging of interest, and initiation of penalty proceedings as either general, infructuous, or premature. The order was pronounced on 22/04/2016.</description>
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