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    <title>2018 (4) TMI 742 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, deleting the transfer pricing adjustment. It held that the assessee was entitled to the benefit under the relevant provisions, emphasizing the importance of adhering to previous Tribunal orders until they are reversed. The Tribunal criticized the DRP for not following its order and set aside the AO&#039;s decision, ultimately ruling in favor of the assessee.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, deleting the transfer pricing adjustment. It held that the assessee was entitled to the benefit under the relevant provisions, emphasizing the importance of adhering to previous Tribunal orders until they are reversed. The Tribunal criticized the DRP for not following its order and set aside the AO&#039;s decision, ultimately ruling in favor of the assessee.</description>
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