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    <title>2024 (6) TMI 1146 - CALCUTTA HIGH COURT</title>
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    <description>The appeal under Section 260A of the Income Tax Act, 1961, challenging the ITAT&#039;s order for the assessment year 2009-10, was disposed of without addressing the substantial questions of law. The Tribunal&#039;s revisions concerning international transactions, benefit tests for intra-group services, and arm&#039;s length pricing for stewardship services were not further considered due to subsequent developments and orders in related matters. Consequently, the appeal was concluded, leaving the substantial questions of law open for future adjudication. The application GA/2/2024 was closed following this decision.</description>
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      <description>The appeal under Section 260A of the Income Tax Act, 1961, challenging the ITAT&#039;s order for the assessment year 2009-10, was disposed of without addressing the substantial questions of law. The Tribunal&#039;s revisions concerning international transactions, benefit tests for intra-group services, and arm&#039;s length pricing for stewardship services were not further considered due to subsequent developments and orders in related matters. Consequently, the appeal was concluded, leaving the substantial questions of law open for future adjudication. The application GA/2/2024 was closed following this decision.</description>
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