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    <title>2025 (12) TMI 22 - ITAT KOLKATA</title>
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    <description>Transfer pricing adjustment and allied additions were found not to warrant interference because the assessee did not effectively contest the assessment and TP findings, the DRP directions were substantially complied with, and the computation was reverified with a reduction in the adjustment. The leave encashment addition was also examined on the record, and the material available did not dislodge the factual findings. As a result, the impugned additions were sustained and the appeal failed.</description>
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      <description>Transfer pricing adjustment and allied additions were found not to warrant interference because the assessee did not effectively contest the assessment and TP findings, the DRP directions were substantially complied with, and the computation was reverified with a reduction in the adjustment. The leave encashment addition was also examined on the record, and the material available did not dislodge the factual findings. As a result, the impugned additions were sustained and the appeal failed.</description>
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