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    <title>2018 (1) TMI 1473 - ITAT CHENNAI</title>
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    <description>The Tribunal ruled that the transactions between the parties were not international, dismissing the Transfer Pricing adjustments. The Treatment of Domestic Purchases and Advertisement as international transactions was rejected, as RNAIPL was deemed a resident entity. The comparability analysis issue was moot as the transactions were not international. The TP adjustment enhancement was disregarded due to the non-international nature of the transactions. The appeal was partially allowed, favoring the assessee on key issues.</description>
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      <description>The Tribunal ruled that the transactions between the parties were not international, dismissing the Transfer Pricing adjustments. The Treatment of Domestic Purchases and Advertisement as international transactions was rejected, as RNAIPL was deemed a resident entity. The comparability analysis issue was moot as the transactions were not international. The TP adjustment enhancement was disregarded due to the non-international nature of the transactions. The appeal was partially allowed, favoring the assessee on key issues.</description>
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