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    <title>2023 (4) TMI 624 - ITAT BANGALORE</title>
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    <description>The ITAT partly allowed the appeal, directing the deletion of the AMP adjustment, as the assessee&#039;s net profit margin was within the arm&#039;s length range. The Tribunal remitted issues regarding margin computations and working capital adjustments back to the TPO, emphasizing adherence to established precedents and proper application of TP principles.</description>
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      <description>The ITAT partly allowed the appeal, directing the deletion of the AMP adjustment, as the assessee&#039;s net profit margin was within the arm&#039;s length range. The Tribunal remitted issues regarding margin computations and working capital adjustments back to the TPO, emphasizing adherence to established precedents and proper application of TP principles.</description>
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