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    <title>2019 (9) TMI 937 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed both appeals for statistical purposes, remanding the issues of TP adjustment related to AMP expenses and the determination of ALP for the sale of cookies back to the Transfer Pricing Officer (TPO)/Assessing Officer (AO) for fresh consideration. The Tribunal emphasized the importance of considering the Transfer Pricing study and other details submitted by the assessee in determining the Arm&#039;s Length Price (ALP) for the transactions with the Associated Enterprise (AE).</description>
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      <description>The Tribunal allowed both appeals for statistical purposes, remanding the issues of TP adjustment related to AMP expenses and the determination of ALP for the sale of cookies back to the Transfer Pricing Officer (TPO)/Assessing Officer (AO) for fresh consideration. The Tribunal emphasized the importance of considering the Transfer Pricing study and other details submitted by the assessee in determining the Arm&#039;s Length Price (ALP) for the transactions with the Associated Enterprise (AE).</description>
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