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    <title>2019 (10) TMI 192 - ITAT BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=386708</link>
    <description>The Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer (AO) and Transfer Pricing Officer (TPO) to reconsider various issues, exclude certain comparables, and grant appropriate reliefs as per the directions provided. The Tribunal found errors in the assessment and reference to the TPO, fresh comparable search, comparability analysis, data used by the AO/TPO, adjustments, variation from arithmetic mean, deduction under section 10A, disallowance of hotel payments, set off of losses, TDS credit, refund issuance, and directions by the Dispute Resolution Panel (DRP). The Tribunal provided relief to the assessee on these matters.</description>
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    <pubDate>Mon, 30 Sep 2019 00:00:00 +0530</pubDate>
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      <title>2019 (10) TMI 192 - ITAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=386708</link>
      <description>The Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer (AO) and Transfer Pricing Officer (TPO) to reconsider various issues, exclude certain comparables, and grant appropriate reliefs as per the directions provided. The Tribunal found errors in the assessment and reference to the TPO, fresh comparable search, comparability analysis, data used by the AO/TPO, adjustments, variation from arithmetic mean, deduction under section 10A, disallowance of hotel payments, set off of losses, TDS credit, refund issuance, and directions by the Dispute Resolution Panel (DRP). The Tribunal provided relief to the assessee on these matters.</description>
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      <pubDate>Mon, 30 Sep 2019 00:00:00 +0530</pubDate>
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