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    <title>2018 (4) TMI 1755 - ITAT BANGALORE</title>
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    <description>The appeals were partly allowed, directing the Assessing Officer (AO) to verify and correct the Tax Deducted at Source (TDS) and Foreign Tax Credit (FTC) claims. Adjustments were made to the Arm&#039;s Length Price (ALP) determinations for Software Development Services (SWD) and Information Technology Enabled Services (ITES) for the relevant assessment years based on a revised list of comparables, ultimately leading to the deletion of the Transfer Pricing (TP) adjustments.</description>
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