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    <title>2021 (2) TMI 1320 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the first and third grounds of appeal, upholding the CIT(A)&#039;s decisions on the admission of additional evidence and the deletion of the adjustment for reimbursement of expenses. The second ground was allowed for statistical purposes, remanding the issue of the comparability of M/s Alta Moda back to the AO/TPO for further verification. The appeal was partly allowed for statistical purposes.</description>
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      <description>The Tribunal dismissed the first and third grounds of appeal, upholding the CIT(A)&#039;s decisions on the admission of additional evidence and the deletion of the adjustment for reimbursement of expenses. The second ground was allowed for statistical purposes, remanding the issue of the comparability of M/s Alta Moda back to the AO/TPO for further verification. The appeal was partly allowed for statistical purposes.</description>
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