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    <title>2017 (8) TMI 1490 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer and Transfer Pricing Officer to recompute the arm&#039;s length price by including previously rejected comparables and excluding newly included ones. Additionally, the Tribunal upheld the direction to delete the disallowance under Section 40(a)(i) for reimbursement of expenses to the overseas holding company, citing that the expenses were already subjected to tax deduction at source.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer and Transfer Pricing Officer to recompute the arm&#039;s length price by including previously rejected comparables and excluding newly included ones. Additionally, the Tribunal upheld the direction to delete the disallowance under Section 40(a)(i) for reimbursement of expenses to the overseas holding company, citing that the expenses were already subjected to tax deduction at source.</description>
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