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    <title>2018 (7) TMI 1549 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, directing the exclusion of specific comparables for transfer pricing adjustments. It did not rule on the validity of the assessment order, exclusion of certain costs, or the premature penalty proceedings initiation. The Tribunal focused on transfer pricing objections, including comparability analysis for ITES and MSS, and excluded companies based on various grounds. The assessee&#039;s objections related to Marketing Support Services were dismissed with liberty to raise them in subsequent years.</description>
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      <description>The Tribunal partly allowed the appeal, directing the exclusion of specific comparables for transfer pricing adjustments. It did not rule on the validity of the assessment order, exclusion of certain costs, or the premature penalty proceedings initiation. The Tribunal focused on transfer pricing objections, including comparability analysis for ITES and MSS, and excluded companies based on various grounds. The assessee&#039;s objections related to Marketing Support Services were dismissed with liberty to raise them in subsequent years.</description>
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