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    <title>2017 (7) TMI 1346 - DELHI HIGH COURT </title>
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    <description>The Court condoned the delay in filing the appeal and granted exemption subject to exceptions. The appeals by both Revenue and Assessee were against the ITAT order on transfer pricing adjustment. The Court set aside the ITAT order, remanding the case for fresh adjudication on merits without reference to the previous order. Both parties were given the opportunity to present their contentions before the ITAT afresh, with the Assessee agreeing to withdraw a miscellaneous application. The appeals were disposed of with further directions scheduled.</description>
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      <description>The Court condoned the delay in filing the appeal and granted exemption subject to exceptions. The appeals by both Revenue and Assessee were against the ITAT order on transfer pricing adjustment. The Court set aside the ITAT order, remanding the case for fresh adjudication on merits without reference to the previous order. Both parties were given the opportunity to present their contentions before the ITAT afresh, with the Assessee agreeing to withdraw a miscellaneous application. The appeals were disposed of with further directions scheduled.</description>
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