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    <title>2015 (4) TMI 1356 - ITAT DELHI</title>
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    <description>The appeal was allowed for statistical purposes. The Appellate Tribunal remitted the issue of transfer pricing adjustment on export commission back to the Assessing Officer for fresh determination. The addition towards royalty payment for exports to Associated Enterprises was deleted based on reasons given in the previous year&#039;s order. The disallowance of sales tool expenses was also remitted to the Assessing Officer for a decision consistent with previous years&#039; views. The Tribunal&#039;s order was pronounced on April 24, 2015.</description>
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      <description>The appeal was allowed for statistical purposes. The Appellate Tribunal remitted the issue of transfer pricing adjustment on export commission back to the Assessing Officer for fresh determination. The addition towards royalty payment for exports to Associated Enterprises was deleted based on reasons given in the previous year&#039;s order. The disallowance of sales tool expenses was also remitted to the Assessing Officer for a decision consistent with previous years&#039; views. The Tribunal&#039;s order was pronounced on April 24, 2015.</description>
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