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    <title>2023 (9) TMI 605 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the assessee&#039;s appeal and upheld the adjustments made by the AO/DRP/TPO regarding the assessment of total income, rejection of transfer pricing study, adjustment in international transactions, levy of interest under sections 234B, 234C, and 234D, and initiation of penalty proceedings under section 271(1)(c). The only exception was Comviva Technologies Ltd., which was referred back for fresh examination. The decision was pronounced on 11/09/2023.</description>
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      <link>https://www.taxtmi.com/caselaws?id=442983</link>
      <description>The Tribunal dismissed the assessee&#039;s appeal and upheld the adjustments made by the AO/DRP/TPO regarding the assessment of total income, rejection of transfer pricing study, adjustment in international transactions, levy of interest under sections 234B, 234C, and 234D, and initiation of penalty proceedings under section 271(1)(c). The only exception was Comviva Technologies Ltd., which was referred back for fresh examination. The decision was pronounced on 11/09/2023.</description>
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