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    <title>2018 (1) TMI 1705 - ITAT MUMBAI</title>
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    <description>The judgment allowed the cross objections of the assessee, ruling that if the transaction with the Associated Enterprise is at arm&#039;s length price, no further income chargeable to tax in India can be attributed to the assessee. Consequently, the department&#039;s appeals were deemed academic, and the cross objections were allowed, resulting in the disposal of the relevant cases.</description>
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      <description>The judgment allowed the cross objections of the assessee, ruling that if the transaction with the Associated Enterprise is at arm&#039;s length price, no further income chargeable to tax in India can be attributed to the assessee. Consequently, the department&#039;s appeals were deemed academic, and the cross objections were allowed, resulting in the disposal of the relevant cases.</description>
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