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    <title>2018 (1) TMI 1550 - ITAT BANGALORE</title>
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    <description>The appeal succeeded as the court found jurisdictional errors in passing the assessment order under the wrong section, non-compliance with DRP directions, invalid adjustments under section 92CA, flawed selection of comparables, unsustainable working capital adjustments affecting ALP, failure to apply the proviso to section 92C(2), inappropriate selection of comparables with high turnover, DRP exceeding jurisdiction, and disputed interest levy under section 234B. The assessment order was quashed due to these legal flaws and errors.</description>
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      <description>The appeal succeeded as the court found jurisdictional errors in passing the assessment order under the wrong section, non-compliance with DRP directions, invalid adjustments under section 92CA, flawed selection of comparables, unsustainable working capital adjustments affecting ALP, failure to apply the proviso to section 92C(2), inappropriate selection of comparables with high turnover, DRP exceeding jurisdiction, and disputed interest levy under section 234B. The assessment order was quashed due to these legal flaws and errors.</description>
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