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    <title>2018 (11) TMI 862 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal of the assessee, deleting the Transfer Pricing (TP) adjustments made by the Transfer Pricing Officer (TPO) for the export of finished goods and the payment for Information Systems (IS) services. The Tribunal emphasized the importance of consistency in applying the most appropriate method for determining the Arm&#039;s Length Price (ALP) and rejected arbitrary estimations by the TPO, following precedent cases to support its decision.</description>
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