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    <title>2018 (5) TMI 239 - ITAT HYDERABAD</title>
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    <description>The tribunal partly allowed both appeals, upholding the exclusion of comparables in Transfer Pricing based on functional dissimilarity and extraordinary events. It ruled that no interest should be charged on outstanding receivables, directed against negative working capital adjustment, and instructed verification and correction of TDS credit discrepancies. The decision was pronounced on 25th April 2018.</description>
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