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    <title>2019 (5) TMI 91 - ITAT DELHI</title>
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    <description>The tribunal ruled in favor of the assessee in a transfer pricing case involving adjustments for international transactions in marketing services and import of finished goods. The tribunal directed the transfer pricing officer to exclude erroneous additions from operating expenses, re-examine the inclusion of certain comparables, and avoid using the Bright Line Test method for adjustments related to excessive AMP expenditure. The appeal was disposed of with these specific directions, while leaving other issues open for further adjudication.</description>
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      <description>The tribunal ruled in favor of the assessee in a transfer pricing case involving adjustments for international transactions in marketing services and import of finished goods. The tribunal directed the transfer pricing officer to exclude erroneous additions from operating expenses, re-examine the inclusion of certain comparables, and avoid using the Bright Line Test method for adjustments related to excessive AMP expenditure. The appeal was disposed of with these specific directions, while leaving other issues open for further adjudication.</description>
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