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    <title>2021 (12) TMI 1420 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, quashing the assessment order due to procedural violations under section 144C of the Income-tax Act, 1961. The Tribunal did not address the substantive issues raised by the appellant on corporate tax and transfer pricing matters, as the procedural invalidity of the assessment order rendered these issues moot.</description>
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