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    <title>2023 (10) TMI 688 - ITAT BANGALORE</title>
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    <description>The appeal filed by the assessee was partly allowed. The Tribunal dismissed the additional ground on the validity of the assessment order, directed the AO to conform with DRP directions on transfer pricing adjustments, addressed issues of inclusion and exclusion of comparables, noted grounds related to interest and penalty proceedings, and admitted additional grounds related to disallowance without the need for new investigations. The AO/TPO was instructed to compute correct margins for remaining comparables as per Tribunal orders.</description>
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      <description>The appeal filed by the assessee was partly allowed. The Tribunal dismissed the additional ground on the validity of the assessment order, directed the AO to conform with DRP directions on transfer pricing adjustments, addressed issues of inclusion and exclusion of comparables, noted grounds related to interest and penalty proceedings, and admitted additional grounds related to disallowance without the need for new investigations. The AO/TPO was instructed to compute correct margins for remaining comparables as per Tribunal orders.</description>
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