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    <title>2022 (3) TMI 1469 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals filed by the assessee for the assessment years 2012-13 and 2013-14 for statistical purposes. The issues regarding the Transfer Pricing adjustment and mark-up on reimbursements were remanded back to the Assessing Officer for re-examination. The Minimum Alternate Tax credit set-off matter was also remanded for verification and consideration in accordance with the law, emphasizing the need for proper opportunity to be granted to the assessee during the re-examination process.</description>
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      <description>The Tribunal allowed the appeals filed by the assessee for the assessment years 2012-13 and 2013-14 for statistical purposes. The issues regarding the Transfer Pricing adjustment and mark-up on reimbursements were remanded back to the Assessing Officer for re-examination. The Minimum Alternate Tax credit set-off matter was also remanded for verification and consideration in accordance with the law, emphasizing the need for proper opportunity to be granted to the assessee during the re-examination process.</description>
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