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    <title>2014 (7) TMI 1319 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition on account of Arm&#039;s Length Price (ALP) of international transactions, finding the internal Transactional Net Margin Method (TNMM) to be the most appropriate method. The Tribunal concluded that the segmental accounts presented by the assessee were reliable, dismissing the Revenue&#039;s appeal and affirming the CIT(A)&#039;s ruling.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition on account of Arm&#039;s Length Price (ALP) of international transactions, finding the internal Transactional Net Margin Method (TNMM) to be the most appropriate method. The Tribunal concluded that the segmental accounts presented by the assessee were reliable, dismissing the Revenue&#039;s appeal and affirming the CIT(A)&#039;s ruling.</description>
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