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    <title>2019 (8) TMI 647 - ITAT MUMBAI</title>
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    <description>The tribunal dismissed the revenue&#039;s appeal challenging the acceptance of comparables by the DRP without considering comparability. The assessee&#039;s cross-objections were partly allowed, directing the TPO to adopt a specific methodology for TP adjustment based on AE profits. The tribunal upheld the inclusion of certain comparables and rejected others, ultimately reducing the TP adjustment to Nil in the final assessment order.</description>
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      <description>The tribunal dismissed the revenue&#039;s appeal challenging the acceptance of comparables by the DRP without considering comparability. The assessee&#039;s cross-objections were partly allowed, directing the TPO to adopt a specific methodology for TP adjustment based on AE profits. The tribunal upheld the inclusion of certain comparables and rejected others, ultimately reducing the TP adjustment to Nil in the final assessment order.</description>
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