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    <title>2018 (4) TMI 512 - ITAT CHENNAI</title>
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    <description>The Tribunal set aside the orders of all authorities and remitted the issue back to the Assessing Officer for reconsideration. The Assessing Officer was directed to refer the matter to the Transfer Pricing Officer to select comparable companies, determine the most appropriate method, and decide on any necessary adjustments for the international transaction. The Assessing Officer was instructed to follow the procedure outlined in Section 144C of the Act after the Transfer Pricing Officer&#039;s order. Consequently, the appeal filed by the assessee was allowed for statistical purposes, with the decision pronounced on 6th April 2018 in Chennai.</description>
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      <description>The Tribunal set aside the orders of all authorities and remitted the issue back to the Assessing Officer for reconsideration. The Assessing Officer was directed to refer the matter to the Transfer Pricing Officer to select comparable companies, determine the most appropriate method, and decide on any necessary adjustments for the international transaction. The Assessing Officer was instructed to follow the procedure outlined in Section 144C of the Act after the Transfer Pricing Officer&#039;s order. Consequently, the appeal filed by the assessee was allowed for statistical purposes, with the decision pronounced on 6th April 2018 in Chennai.</description>
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