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    <title>2019 (8) TMI 929 - ITAT PUNE</title>
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    <description>The appeal was partly allowed. The Tribunal directed the exclusion of Acrysil Ltd. and JSL Lifestyle Ltd. from the list of comparables, and the inclusion of Gorani Industries Ltd. The Transfer Pricing (TP) adjustment was restricted to international transactions only. The grounds related to penalty proceedings and the levy of interest were dismissed as premature and consequential, respectively.</description>
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      <description>The appeal was partly allowed. The Tribunal directed the exclusion of Acrysil Ltd. and JSL Lifestyle Ltd. from the list of comparables, and the inclusion of Gorani Industries Ltd. The Transfer Pricing (TP) adjustment was restricted to international transactions only. The grounds related to penalty proceedings and the levy of interest were dismissed as premature and consequential, respectively.</description>
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