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    <title>2018 (4) TMI 1739 - DELHI HIGH  COURT </title>
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    <description>The High Court dismissed the appeal related to the deduction under Section 10A of the Income Tax Act, upheld the risk adjustment by the Dispute Resolution Panel, and admitted the appeal regarding the exclusion of Infosys BPO as a comparable entity for further consideration. The Court emphasized the binding nature of the DRP&#039;s decisions and highlighted the role of the DRP in providing a review process for Transfer Pricing Officer determinations.</description>
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