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    <title>2018 (4) TMI 1688 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the Revenue&#039;s appeal, remanding various issues back to the Transfer Pricing Officer (TPO) and Assessing Officer (AO) for further verification and proper computation. The CIT(A)&#039;s deletion of the Transfer Pricing (TP) addition of Rs. 23,89,54,060 was upheld, with specific comparables requiring reevaluation. The deletion of the addition under Section 10A amounting to Rs. 11,34,76,048 was also upheld, with directions for proper consideration and verification by the Assessing Officer. The Tribunal emphasized adherence to natural justice principles throughout the decision.</description>
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      <title>2018 (4) TMI 1688 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=279996</link>
      <description>The Tribunal partially allowed the Revenue&#039;s appeal, remanding various issues back to the Transfer Pricing Officer (TPO) and Assessing Officer (AO) for further verification and proper computation. The CIT(A)&#039;s deletion of the Transfer Pricing (TP) addition of Rs. 23,89,54,060 was upheld, with specific comparables requiring reevaluation. The deletion of the addition under Section 10A amounting to Rs. 11,34,76,048 was also upheld, with directions for proper consideration and verification by the Assessing Officer. The Tribunal emphasized adherence to natural justice principles throughout the decision.</description>
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