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    <title>2019 (11) TMI 1817 - ITAT DELHI</title>
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    <description>ITAT Delhi held that transfer pricing adjustment on interest receivables was not warranted as there were no receivables related to ITES services per the records. The tribunal set aside the DRP&#039;s finding that was adopted by the Assessing Officer and deleted the adjustment on interest receivables. The assessee&#039;s ground was allowed based on identical issue decided in Assessment Year 2014-15.</description>
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      <description>ITAT Delhi held that transfer pricing adjustment on interest receivables was not warranted as there were no receivables related to ITES services per the records. The tribunal set aside the DRP&#039;s finding that was adopted by the Assessing Officer and deleted the adjustment on interest receivables. The assessee&#039;s ground was allowed based on identical issue decided in Assessment Year 2014-15.</description>
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