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    <title>2023 (2) TMI 1183 - ITAT MUMBAI</title>
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    <description>The Tribunal concluded that the transfer pricing order dated 30th January 2013 and the final assessment order dated 26th February 2014 were barred by limitation and therefore quashed both orders. This decision was based on legal arguments presented by the parties, including a reliance on a decision of the Hon&#039;ble Madras High Court. The Tribunal relied on various judgments to support its conclusion, ultimately ruling in favor of the assessee on the grounds of limitation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=309184</link>
      <description>The Tribunal concluded that the transfer pricing order dated 30th January 2013 and the final assessment order dated 26th February 2014 were barred by limitation and therefore quashed both orders. This decision was based on legal arguments presented by the parties, including a reliance on a decision of the Hon&#039;ble Madras High Court. The Tribunal relied on various judgments to support its conclusion, ultimately ruling in favor of the assessee on the grounds of limitation.</description>
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