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    <title>2017 (12) TMI 801 - ITAT DELHI</title>
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    <description>The tribunal set aside the order and remitted the case to the AO/TPO for fresh adjudication, following the precedent set by a similar case. The tribunal emphasized reconsideration of aggregation versus segregation of international transactions for transfer pricing and the appropriate method for determining the Arm&#039;s Length Price. Further submissions on the application of the Comparable Uncontrolled Price method were not addressed as the matter was remitted for reconsideration. The appeal was allowed for statistical purposes, with the order pronounced on 13.12.2017.</description>
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