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    <title>2019 (9) TMI 1599 - ITAT DELHI</title>
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    <description>The Tribunal upheld most adjustments made by the authorities, except for the exclusion of Aditya Birla Capital Advisors Private Limited from comparables. The Tribunal directed the exclusion of Aditya Birla Capital Advisors Private Limited and deleted the transfer pricing adjustment for interest on receivables. The appeal was allowed for statistical purposes, with other grounds raised by the assessee being dismissed or upheld in favor of the authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=298169</link>
      <description>The Tribunal upheld most adjustments made by the authorities, except for the exclusion of Aditya Birla Capital Advisors Private Limited from comparables. The Tribunal directed the exclusion of Aditya Birla Capital Advisors Private Limited and deleted the transfer pricing adjustment for interest on receivables. The appeal was allowed for statistical purposes, with other grounds raised by the assessee being dismissed or upheld in favor of the authorities.</description>
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