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    <title>2019 (3) TMI 1633 - ITAT PUNE</title>
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    <description>The Tribunal upheld the Transfer Pricing Officer&#039;s adjustments, rejecting the comparables selected by the assessee and including additional companies identified by the TPO. The Tribunal dismissed the argument that transfer pricing provisions should not apply to the software development unit enjoying tax holiday under Section 10A. Directions were given for re-computation of certain adjustments and deductions, while other grounds were dismissed based on established Tribunal rulings and precedents.</description>
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      <description>The Tribunal upheld the Transfer Pricing Officer&#039;s adjustments, rejecting the comparables selected by the assessee and including additional companies identified by the TPO. The Tribunal dismissed the argument that transfer pricing provisions should not apply to the software development unit enjoying tax holiday under Section 10A. Directions were given for re-computation of certain adjustments and deductions, while other grounds were dismissed based on established Tribunal rulings and precedents.</description>
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