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    <title>2020 (4) TMI 319 - ITAT BANGALORE</title>
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    <description>The Tribunal set aside the transfer pricing adjustments to the Assessing Officer/Transfer Pricing Officer for reconsideration, directing a review of comparables and margin computations. Working capital and risk adjustments were instructed to be recalculated accurately. The disallowance of provisions for doubtful advances was remitted for verification. Both the assessee&#039;s and the revenue&#039;s appeals were allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the transfer pricing adjustments to the Assessing Officer/Transfer Pricing Officer for reconsideration, directing a review of comparables and margin computations. Working capital and risk adjustments were instructed to be recalculated accurately. The disallowance of provisions for doubtful advances was remitted for verification. Both the assessee&#039;s and the revenue&#039;s appeals were allowed for statistical purposes.</description>
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