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    <title>2019 (12) TMI 1557 - ITAT BANGALORE</title>
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    <description>The appeal was partly allowed. The Tribunal directed the Transfer Pricing Officer to recompute the Arm&#039;s Length Price excluding four comparable companies and considering the reversal of provision for service tax as part of the operating income. The Assessing Officer was also directed to grant Minimum Alternate Tax credit as per the Disputes Resolution Panel&#039;s directions. Other grounds of appeal were either consequential or not argued and thus required no adjudication.</description>
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      <description>The appeal was partly allowed. The Tribunal directed the Transfer Pricing Officer to recompute the Arm&#039;s Length Price excluding four comparable companies and considering the reversal of provision for service tax as part of the operating income. The Assessing Officer was also directed to grant Minimum Alternate Tax credit as per the Disputes Resolution Panel&#039;s directions. Other grounds of appeal were either consequential or not argued and thus required no adjudication.</description>
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