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    <title>2022 (9) TMI 1438 - ITAT PUNE</title>
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    <description>The tribunal ruled in favor of the assessee for all issues raised in the appeals concerning assessment years 2013-14 and 2014-15. The adjustments related to corporate support services, manufacturing segments, and corporate cost allocation were all decided in favor of the assessee. The tribunal emphasized consistency in decisions across assessment years and highlighted the lack of distinguishing features or contrary orders presented by the Revenue. The appeals were allowed in favor of the assessee, with the tribunal referencing previous cases supporting the assessee&#039;s position and upholding the internal TNMM method for determining the arm&#039;s length price.</description>
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      <link>https://www.taxtmi.com/caselaws?id=307421</link>
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