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    <title>2017 (6) TMI 1298 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the appeal, remanding the benchmarking issues of manufacturing and trading activities for fresh adjudication to the AO/TPO/DRP. The Assessee&#039;s objections to adjustments in international transactions were partially dismissed, with certain grounds not requiring specific adjudication. The rejection of Resale Price Method in favor of Transactional Net Margin Method for trading activity was overturned, directing a reevaluation with the Assessee&#039;s input. The benefit under section 92C (2) was not pursued by the Assessee.</description>
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      <description>The Tribunal partly allowed the appeal, remanding the benchmarking issues of manufacturing and trading activities for fresh adjudication to the AO/TPO/DRP. The Assessee&#039;s objections to adjustments in international transactions were partially dismissed, with certain grounds not requiring specific adjudication. The rejection of Resale Price Method in favor of Transactional Net Margin Method for trading activity was overturned, directing a reevaluation with the Assessee&#039;s input. The benefit under section 92C (2) was not pursued by the Assessee.</description>
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