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    <title>2018 (8) TMI 1845 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the assessment order and directing a fresh decision by the Dispute Resolution Panel (DRP) on the Transfer Pricing (TP) adjustment, classification of license fees and management fees, treatment of software expenses, and disallowance of deduction for provident fund contribution issues. The Tribunal emphasized the need for a comprehensive assessment of the arm&#039;s length price (ALP) and consideration of previous judgments in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeal, setting aside the assessment order and directing a fresh decision by the Dispute Resolution Panel (DRP) on the Transfer Pricing (TP) adjustment, classification of license fees and management fees, treatment of software expenses, and disallowance of deduction for provident fund contribution issues. The Tribunal emphasized the need for a comprehensive assessment of the arm&#039;s length price (ALP) and consideration of previous judgments in favor of the appellant.</description>
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