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    <title>2020 (9) TMI 1298 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, favoring the Comparable Uncontrolled Price (CUP) method for transfer pricing adjustments and directing the AO to verify TDS credit claims. The levy of interest under Section 234B was upheld as mandatory and consequential.</description>
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      <description>The Tribunal partly allowed the appeal, favoring the Comparable Uncontrolled Price (CUP) method for transfer pricing adjustments and directing the AO to verify TDS credit claims. The levy of interest under Section 234B was upheld as mandatory and consequential.</description>
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