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    <title>2017 (12) TMI 255 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the exclusion of four comparables in the Transfer Pricing Report, finding the exclusions reasonable based on factual findings. The Court dismissed the appeals, stating that no question of law arose regarding the treatment of foreign exchange gain and the justification of excluding Transfer Pricing adjustments by the Transfer Pricing Officer.</description>
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