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    <title>2020 (6) TMI 299 - BOMBAY HIGH COURT</title>
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    <description>The Tribunal held that the assessee did not provide marketing support services to its associated enterprise (AE) in the supply of gas turbines to PWD. It was found that the AE directly invoiced PWD and received payments without involvement from the assessee. The Tribunal also noted the absence of transfer pricing adjustments in previous years, leading to the deletion of the adjustment in question. The decision was upheld as based on factual findings without irregularities, resulting in the dismissal of the appeal with no significant legal questions arising.</description>
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      <description>The Tribunal held that the assessee did not provide marketing support services to its associated enterprise (AE) in the supply of gas turbines to PWD. It was found that the AE directly invoiced PWD and received payments without involvement from the assessee. The Tribunal also noted the absence of transfer pricing adjustments in previous years, leading to the deletion of the adjustment in question. The decision was upheld as based on factual findings without irregularities, resulting in the dismissal of the appeal with no significant legal questions arising.</description>
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