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    <title>2022 (9) TMI 1453 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s deletion of ALP adjustments for both the payment of shared IT service costs and the sale of finished goods. The Tribunal emphasized the application of appropriate transfer pricing methods and relied on previous decisions in the assessee&#039;s own cases.</description>
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