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    <title>2018 (12) TMI 1985 - ITAT DELHI</title>
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    <description>The ITAT Delhi allowed the assessee&#039;s appeal for statistical purposes regarding TP adjustment on international transactions for support and management services from Associated Enterprise. The Tribunal noted identical facts in preceding assessment years 2012-13 and 2013-14 where the matter was restored to TPO. The case was remanded to TPO with directions for the assessee to furnish details of services utilized and benefits received from AEs. TPO was directed to decide afresh after considering detailed submissions and documentary evidence, providing reasonable opportunity of hearing to the assessee.</description>
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      <description>The ITAT Delhi allowed the assessee&#039;s appeal for statistical purposes regarding TP adjustment on international transactions for support and management services from Associated Enterprise. The Tribunal noted identical facts in preceding assessment years 2012-13 and 2013-14 where the matter was restored to TPO. The case was remanded to TPO with directions for the assessee to furnish details of services utilized and benefits received from AEs. TPO was directed to decide afresh after considering detailed submissions and documentary evidence, providing reasonable opportunity of hearing to the assessee.</description>
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      <pubDate>Mon, 31 Dec 2018 00:00:00 +0530</pubDate>
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