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    <title>2017 (12) TMI 421 - ITAT BANGALORE</title>
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    <description>The Tribunal set aside the lower authorities&#039; orders and remanded the Transfer Pricing (TP) comparability analysis issue to the Transfer Pricing Officer (TPO)/Assessing Officer (AO) for a fresh determination. The Tribunal emphasized the importance of conducting a proper TP comparability analysis specific to the assessee&#039;s case and directed that the assessee be given adequate opportunity to present details and submissions for consideration. Both the appeals of the assessee and revenue for the relevant assessment year were allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=352152</link>
      <description>The Tribunal set aside the lower authorities&#039; orders and remanded the Transfer Pricing (TP) comparability analysis issue to the Transfer Pricing Officer (TPO)/Assessing Officer (AO) for a fresh determination. The Tribunal emphasized the importance of conducting a proper TP comparability analysis specific to the assessee&#039;s case and directed that the assessee be given adequate opportunity to present details and submissions for consideration. Both the appeals of the assessee and revenue for the relevant assessment year were allowed for statistical purposes.</description>
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      <pubDate>Fri, 03 Nov 2017 00:00:00 +0530</pubDate>
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