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    <title>2017 (4) TMI 1462 - ITAT BENGALURU</title>
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    <description>The appeal was filed against the final assessment order for the assessment year 2010-11 concerning transfer pricing adjustments on international transactions. The Tax Authorities rejected the transfer pricing study report, introduced new comparables, and applied various filters, resulting in significant adjustments. The Dispute Resolution Panel upheld the rejection, directed the consideration of turnover and risk adjustment filters, and excluded Infosys Technologies Ltd. as a comparable. The Tribunal dismissed the appeal challenging Infosys&#039; exclusion and upheld the IT risk adjustment direction, leading to modifications in the assessment order under section 10A benefits.</description>
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