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    <title>2018 (9) TMI 138 - ITAT MUMBAI</title>
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    <description>The appeal was initially barred by a six-day limitation, but the delay was condoned, and the appeal was admitted for hearing. The Transfer Pricing Officer&#039;s adjustment was subject to further verification, with the Tribunal considering the assessee&#039;s proposed adjustment based on a computational error. The Tribunal directed examination of the assessee&#039;s requests for adjustments related to abnormal expenses and startup phase, along with non-adjudicated grounds requiring assessment by the tax authorities. The appeal was partly allowed with specific directions for further examination and consideration of certain issues.</description>
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      <description>The appeal was initially barred by a six-day limitation, but the delay was condoned, and the appeal was admitted for hearing. The Transfer Pricing Officer&#039;s adjustment was subject to further verification, with the Tribunal considering the assessee&#039;s proposed adjustment based on a computational error. The Tribunal directed examination of the assessee&#039;s requests for adjustments related to abnormal expenses and startup phase, along with non-adjudicated grounds requiring assessment by the tax authorities. The appeal was partly allowed with specific directions for further examination and consideration of certain issues.</description>
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