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    <title>2023 (5) TMI 1045 - ITAT BANGALORE</title>
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    <description>The appellate court partly allowed the appeal, directing the tax authorities to reevaluate and make necessary corrections in accordance with legal principles and precedents. The court specifically addressed issues related to transfer pricing adjustments, rejection of transfer pricing studies, application of filters, computation methodology, interest on delayed receivables, and TDS credit and interest computation. The court provided detailed instructions on each issue, emphasizing adherence to established guidelines and the need for thorough analysis and proper application of the law.</description>
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