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    <title>2019 (11) TMI 1644 - ITAT BANGALORE</title>
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    <description>The ITAT set aside the AO&#039;s Transfer Pricing adjustment and directed a reexamination, considering companies in the same product line as the assessee for benchmarking. Export incentives were to be included in operating income, and outstanding receivables due from AE were to be reviewed. The appeal was allowed, and the issues were remanded for fresh examination by the AO/TPO.</description>
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      <description>The ITAT set aside the AO&#039;s Transfer Pricing adjustment and directed a reexamination, considering companies in the same product line as the assessee for benchmarking. Export incentives were to be included in operating income, and outstanding receivables due from AE were to be reviewed. The appeal was allowed, and the issues were remanded for fresh examination by the AO/TPO.</description>
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