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    <title>2020 (6) TMI 98 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, directing the Assessing Officer to re-examine various issues related to disallowance of depreciation on assets leased under finance lease, transfer pricing adjustments, determination of arm&#039;s length price for international transactions, use of comparables and criteria for transfer pricing analysis, and other transfer pricing considerations. The Tribunal emphasized the need for a fair and reasonable analysis, compliance with legal precedents, and accurate computation methodologies in resolving the issues raised by the assessee.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, directing the Assessing Officer to re-examine various issues related to disallowance of depreciation on assets leased under finance lease, transfer pricing adjustments, determination of arm&#039;s length price for international transactions, use of comparables and criteria for transfer pricing analysis, and other transfer pricing considerations. The Tribunal emphasized the need for a fair and reasonable analysis, compliance with legal precedents, and accurate computation methodologies in resolving the issues raised by the assessee.</description>
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