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    <title>2018 (2) TMI 1986 - ITAT MUMBAI</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s order and directed the Assessing Officer to delete the addition of Rs. 6,82,62,138. The decision was based on the inclusion of expenses reimbursed by the associated enterprise in determining the arm&#039;s length price, aligning it with the rate adopted by the TPO. The Tribunal did not address the validity of the CUP method or data quality, leaving these issues open for future consideration. The appeal was allowed, and the order was issued on 7th February 2018.</description>
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