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    <title>2012 (4) TMI 844 - ITAT MUMBAI</title>
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    <description>The SC/Tribunal reviewed tax assessment issues involving exemption claims under Sections 10A and 14A, and transfer pricing adjustments. The court remanded the case to the Assessing Officer, directing a fresh evaluation using segmental accounts for transfer pricing determination. The appeal was allowed for statistical purposes, with instructions to reassess the tax calculations based on established legal precedents and available financial evidence.</description>
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