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    <title>2019 (2) TMI 163 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Dispute Resolution Panel&#039;s decision to exclude seven government companies or functionally different entities from the final set of comparables for transfer pricing analysis. The Tribunal found the exclusions justified based on previous case law and dismissed the Revenue&#039;s appeal, affirming the reduced addition to Rs. 3,87,54,545/- from the original Arm&#039;s Length Price of Rs. 6,55,34,938/- for the international transactions.</description>
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      <description>The Tribunal upheld the Dispute Resolution Panel&#039;s decision to exclude seven government companies or functionally different entities from the final set of comparables for transfer pricing analysis. The Tribunal found the exclusions justified based on previous case law and dismissed the Revenue&#039;s appeal, affirming the reduced addition to Rs. 3,87,54,545/- from the original Arm&#039;s Length Price of Rs. 6,55,34,938/- for the international transactions.</description>
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