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    <title>2020 (12) TMI 778 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal, directing the exclusion of certain comparables and the deletion of the transfer pricing adjustment on interest receivables. The Tribunal found non-compliance with DRP&#039;s directions on comparables and margins, leading to incorrect computations. The Tribunal dismissed the segmental accounts issue as unnecessary due to the exclusion of comparables. Other issues such as charging interest under section 234B and penalty proceedings were not specifically addressed as the primary disputes were resolved.</description>
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