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    <title>2018 (3) TMI 1212 - BOMBAY HIGH COURT</title>
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    <description>The Court upheld the challenge to the Income Tax Appellate Tribunal&#039;s order for Assessment Year 2006-07. The appeal was admitted on the reframed question concerning benchmarking sales to associate enterprises. The Court directed the Tribunal to be informed of the order for the appeal process, with the respondent&#039;s counsel waiving service. Other questions regarding interest payment and determination of Arm&#039;s Length Price were not considered substantial for review as they were not raised before the Tribunal.</description>
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      <description>The Court upheld the challenge to the Income Tax Appellate Tribunal&#039;s order for Assessment Year 2006-07. The appeal was admitted on the reframed question concerning benchmarking sales to associate enterprises. The Court directed the Tribunal to be informed of the order for the appeal process, with the respondent&#039;s counsel waiving service. Other questions regarding interest payment and determination of Arm&#039;s Length Price were not considered substantial for review as they were not raised before the Tribunal.</description>
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