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    <title>2017 (6) TMI 1385 - ITAT BENGALURU</title>
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    <description>The Appellate Tribunal partially allowed the appeal filed by the assessee for statistical purposes. The Tribunal remanded the matter back to the Transfer Pricing Officer/Assessing Officer to aggregate the transactions of royalty and management fees with others and benchmark them using TNMM at the entity level, based on the accepted TP study submitted by the assessee. The decision was pronounced in open court on 21st June 2017.</description>
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      <description>The Appellate Tribunal partially allowed the appeal filed by the assessee for statistical purposes. The Tribunal remanded the matter back to the Transfer Pricing Officer/Assessing Officer to aggregate the transactions of royalty and management fees with others and benchmark them using TNMM at the entity level, based on the accepted TP study submitted by the assessee. The decision was pronounced in open court on 21st June 2017.</description>
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