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    <title>2019 (11) TMI 360 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming that the final TP adjustment of Rs. 4,10,82,596, being 3.86% of the operating cost, falls within the permissible +/- 5% range, and thus, no adjustment is warranted. Consequently, the Cross Objection filed by the assessee was also dismissed as infructuous.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming that the final TP adjustment of Rs. 4,10,82,596, being 3.86% of the operating cost, falls within the permissible +/- 5% range, and thus, no adjustment is warranted. Consequently, the Cross Objection filed by the assessee was also dismissed as infructuous.</description>
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