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    <title>2019 (5) TMI 1536 - ITAT DELHI</title>
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    <description>The Tribunal upheld the DRP&#039;s decision to exclude Dynalog (India) Ltd. and Bose Corporation India P. Ltd. as comparables, and delete the disallowance under Section 14A of the Income Tax Act. The Tribunal dismissed both the revenue&#039;s appeal and the assessee&#039;s cross-objection, aligning with previous years&#039; decisions and maintaining consistency in fundamental facts.</description>
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