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    <title>2017 (11) TMI 1861 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the Cross Objection filed by the assessee and partly allowed the appeal filed by the revenue for statistical purposes. This decision was based on a detailed analysis of the issues raised in the appeals, including the exclusion of certain comparables by the DRP, working capital adjustment without a cap, and the corporate tax issue regarding approval granted by CBDT for the gratuity fund trust. The Tribunal upheld the assessee&#039;s objections on certain comparables and declined to interfere with the DRP&#039;s decision on the working capital adjustment, resulting in a mixed outcome for both parties.</description>
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    <pubDate>Tue, 21 Nov 2017 00:00:00 +0530</pubDate>
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      <title>2017 (11) TMI 1861 - ITAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=284474</link>
      <description>The Tribunal allowed the Cross Objection filed by the assessee and partly allowed the appeal filed by the revenue for statistical purposes. This decision was based on a detailed analysis of the issues raised in the appeals, including the exclusion of certain comparables by the DRP, working capital adjustment without a cap, and the corporate tax issue regarding approval granted by CBDT for the gratuity fund trust. The Tribunal upheld the assessee&#039;s objections on certain comparables and declined to interfere with the DRP&#039;s decision on the working capital adjustment, resulting in a mixed outcome for both parties.</description>
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      <pubDate>Tue, 21 Nov 2017 00:00:00 +0530</pubDate>
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