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    <title>2025 (10) TMI 357 - ITAT MUMBAI</title>
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    <description>ITAT MUMBAI - AT held that CIT(A) erred in treating the assessment as ex parte and incorrectly restoring the matter to the AO; instead CIT(A) should have adjudicated the transfer-pricing issue on merits. The Tribunal set aside the CIT(A) order and directed CIT(A) to decide the TP issue afresh on merits, ensuring the assessee is given an opportunity of being heard. The assessee&#039;s appeal is allowed.</description>
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