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    <title>2022 (9) TMI 761 - ITAT DELHI</title>
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    <description>The Tribunal found that the direction issued by the Commissioner of Income Tax (Appeals) for the Transfer Pricing Officer to verify the claim regarding interest on trade receivables was not justified. The Tribunal held that the direction exceeded the Commissioner&#039;s jurisdiction and was not sustainable. The appeal was allowed for statistical purposes, and the matter was remanded to the Commissioner of Income Tax (Appeals) for a fresh decision.</description>
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      <description>The Tribunal found that the direction issued by the Commissioner of Income Tax (Appeals) for the Transfer Pricing Officer to verify the claim regarding interest on trade receivables was not justified. The Tribunal held that the direction exceeded the Commissioner&#039;s jurisdiction and was not sustainable. The appeal was allowed for statistical purposes, and the matter was remanded to the Commissioner of Income Tax (Appeals) for a fresh decision.</description>
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