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    <title>2021 (6) TMI 1120 - ITAT BANGALORE</title>
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    <description>The appeal filed by the assessee was partly allowed for statistical purposes. Several transfer pricing adjustments were remanded to the Assessing Officer/Transfer Pricing Officer for fresh examination, while some disallowances were confirmed based on precedents. The Tribunal ordered a re-examination of various issues, including sourcing commission, payment of interest on debentures, reimbursement of expenses, royalty payment, and disallowance of claim of purchase of samples. The decision was pronounced on 30th June 2021.</description>
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      <description>The appeal filed by the assessee was partly allowed for statistical purposes. Several transfer pricing adjustments were remanded to the Assessing Officer/Transfer Pricing Officer for fresh examination, while some disallowances were confirmed based on precedents. The Tribunal ordered a re-examination of various issues, including sourcing commission, payment of interest on debentures, reimbursement of expenses, royalty payment, and disallowance of claim of purchase of samples. The decision was pronounced on 30th June 2021.</description>
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