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    <title>2023 (1) TMI 1114 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the deletion of the Transfer Pricing adjustment due to unsuitability of the selected comparable. The Tribunal remanded issues regarding disallowed expenses on freebies to medical practitioners and the dividend distribution tax rate for fresh examination by the Assessing Officer. It emphasized the importance of evaluating expenses in accordance with the Supreme Court&#039;s judgment and relevant regulations.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the deletion of the Transfer Pricing adjustment due to unsuitability of the selected comparable. The Tribunal remanded issues regarding disallowed expenses on freebies to medical practitioners and the dividend distribution tax rate for fresh examination by the Assessing Officer. It emphasized the importance of evaluating expenses in accordance with the Supreme Court&#039;s judgment and relevant regulations.</description>
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