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    <title>2020 (4) TMI 776 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeal by including RS Software (India) Ltd. as a comparable company but dismissed other grounds. The Cross-Objection by the Assessee was partly allowed, excluding Persistent Systems Ltd. and Sasken Communication Technologies Ltd. from comparables. The Transfer Pricing Officer was directed to compute the Arm&#039;s Length Price based on the Tribunal&#039;s directions after giving the Assessee an opportunity to be heard.</description>
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      <description>The Tribunal partly allowed the Revenue&#039;s appeal by including RS Software (India) Ltd. as a comparable company but dismissed other grounds. The Cross-Objection by the Assessee was partly allowed, excluding Persistent Systems Ltd. and Sasken Communication Technologies Ltd. from comparables. The Transfer Pricing Officer was directed to compute the Arm&#039;s Length Price based on the Tribunal&#039;s directions after giving the Assessee an opportunity to be heard.</description>
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