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    <title>2022 (3) TMI 1476 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, directing the exclusion of certain companies and inclusion of others in determining the arm&#039;s length price of international transactions. The assessee&#039;s challenge to the transfer pricing analysis was upheld, and adjustments were made based on comparables selected. Various grounds raised by the assessee regarding adjustments and credit were not pressed and thus not adjudicated. The Tribunal instructed the tax authorities to recompute the arm&#039;s length price in accordance with its directions.</description>
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      <description>The Tribunal allowed the appeal, directing the exclusion of certain companies and inclusion of others in determining the arm&#039;s length price of international transactions. The assessee&#039;s challenge to the transfer pricing analysis was upheld, and adjustments were made based on comparables selected. Various grounds raised by the assessee regarding adjustments and credit were not pressed and thus not adjudicated. The Tribunal instructed the tax authorities to recompute the arm&#039;s length price in accordance with its directions.</description>
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