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    <title>2018 (6) TMI 1046 - ITAT DELHI</title>
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    <description>The Tribunal found the assessment on a non-existent entity to be illegal and void, citing jurisdictional defects. The case was remanded back to the Assessing Officer to verify compliance and the representation of the wound-up entity. The Transfer Pricing Adjustment issue was intertwined with the assessment&#039;s validity and was also remanded for reconsideration. Other issues raised by the appellant were linked to the main assessment validity issue and were remanded for further consideration. The Tribunal allowed the appeal for statistical purposes, directing a review of compliance and objections raised by the appellant.</description>
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      <title>2018 (6) TMI 1046 - ITAT DELHI</title>
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      <description>The Tribunal found the assessment on a non-existent entity to be illegal and void, citing jurisdictional defects. The case was remanded back to the Assessing Officer to verify compliance and the representation of the wound-up entity. The Transfer Pricing Adjustment issue was intertwined with the assessment&#039;s validity and was also remanded for reconsideration. Other issues raised by the appellant were linked to the main assessment validity issue and were remanded for further consideration. The Tribunal allowed the appeal for statistical purposes, directing a review of compliance and objections raised by the appellant.</description>
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