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    <title>2018 (10) TMI 1175 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the CIT&#039;s decision to set aside the assessment order and direct the Assessing Officer to re-examine issues related to the disallowance of employees&#039; contributions towards EPF and ESI and the failure to refer specified domestic transactions to the Transfer Pricing Officer. The Tribunal emphasized the importance of thorough assessments and compliance with legal provisions to protect revenue interests, ultimately dismissing the assessee&#039;s appeal.</description>
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      <description>The Tribunal upheld the CIT&#039;s decision to set aside the assessment order and direct the Assessing Officer to re-examine issues related to the disallowance of employees&#039; contributions towards EPF and ESI and the failure to refer specified domestic transactions to the Transfer Pricing Officer. The Tribunal emphasized the importance of thorough assessments and compliance with legal provisions to protect revenue interests, ultimately dismissing the assessee&#039;s appeal.</description>
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