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    <title>2022 (5) TMI 1460 - ITAT MUMBAI</title>
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    <description>The Tribunal found that the Transfer Pricing (TP) order dated 01.11.2019 was barred by limitation, rendering it illegal. Consequently, the assessment order based on the TP adjustments was also deemed without jurisdiction and quashed. The appellant&#039;s appeal was allowed, with the Tribunal not delving into the merits of the TP adjustments due to the critical legal issue of limitation. The decision was pronounced on 18.05.2022.</description>
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      <description>The Tribunal found that the Transfer Pricing (TP) order dated 01.11.2019 was barred by limitation, rendering it illegal. Consequently, the assessment order based on the TP adjustments was also deemed without jurisdiction and quashed. The appellant&#039;s appeal was allowed, with the Tribunal not delving into the merits of the TP adjustments due to the critical legal issue of limitation. The decision was pronounced on 18.05.2022.</description>
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