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    <title>2019 (5) TMI 1505 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, quashing the final assessment order dated 27.08.2010 as it was passed beyond the statutory time limit. The Tribunal did not address other grounds raised by the assessee, including adjustments to the arm&#039;s length price of international transactions, additions on interest income and late PF deposit, errors in NPM computation and comparable selection, consistency principles, consideration of authenticated data, and validity of draft assessment and DRP orders, deeming them academic due to the time-barred final assessment order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=380777</link>
      <description>The Tribunal allowed the appeal, quashing the final assessment order dated 27.08.2010 as it was passed beyond the statutory time limit. The Tribunal did not address other grounds raised by the assessee, including adjustments to the arm&#039;s length price of international transactions, additions on interest income and late PF deposit, errors in NPM computation and comparable selection, consistency principles, consideration of authenticated data, and validity of draft assessment and DRP orders, deeming them academic due to the time-barred final assessment order.</description>
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      <pubDate>Fri, 24 May 2019 00:00:00 +0530</pubDate>
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