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    <title>2018 (3) TMI 1759 - ITAT DELHI</title>
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    <description>The appeal was partly allowed for the Assessment Year 2007-08, focusing on arm&#039;s length adjustments to international transactions. The exclusion of Infosys Technologies Ltd. as a comparable in the software support services segment was pivotal. Errors in determining arm&#039;s length price, inappropriate comparables, and jurisdictional errors were addressed. The Tribunal&#039;s decision aligned with the appellant&#039;s arguments, leading to the partial allowance of the appeal and dismissal of other grounds like interest charges and penalty proceedings. The exclusion of Infosys from the comparability analysis was crucial in the judgment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=280491</link>
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