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    <title>2020 (10) TMI 76 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, declaring subsequent proceedings and orders as invalid due to the Assessing Officer&#039;s premature issuance of a demand notice along with the draft assessment order. This action bypassed mandatory provisions, concluding the assessment process prematurely on 21.12.2018. Consequently, the Tribunal did not address the merits of the upward adjustment on Transfer Pricing and corporate tax additions. The appeal was allowed, and all subsequent proceedings were deemed non-est.</description>
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      <title>2020 (10) TMI 76 - ITAT DELHI</title>
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      <description>The Tribunal allowed the appeal, declaring subsequent proceedings and orders as invalid due to the Assessing Officer&#039;s premature issuance of a demand notice along with the draft assessment order. This action bypassed mandatory provisions, concluding the assessment process prematurely on 21.12.2018. Consequently, the Tribunal did not address the merits of the upward adjustment on Transfer Pricing and corporate tax additions. The appeal was allowed, and all subsequent proceedings were deemed non-est.</description>
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