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    <title>2008 (4) TMI 340 - ITAT CALCUTTA-A</title>
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    <description>The tribunal partly allowed the appeals, directing the AO to verify claims regarding Provident Fund contributions and gratuity payments. The tribunal found the international transactions with Associated Enterprises to be at arm&#039;s length, thus reducing adjustments made by the TPO and upheld by the CIT(A). The tribunal accepted the assessee&#039;s methods for determining the ALP for transactions with DCIL, TKC, and Datacore US, concluding no adjustments were needed for certain years. Alternative grounds raised by the assessee were dismissed as infructuous.</description>
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    <pubDate>Fri, 04 Apr 2008 00:00:00 +0530</pubDate>
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      <title>2008 (4) TMI 340 - ITAT CALCUTTA-A</title>
      <link>https://www.taxtmi.com/caselaws?id=60032</link>
      <description>The tribunal partly allowed the appeals, directing the AO to verify claims regarding Provident Fund contributions and gratuity payments. The tribunal found the international transactions with Associated Enterprises to be at arm&#039;s length, thus reducing adjustments made by the TPO and upheld by the CIT(A). The tribunal accepted the assessee&#039;s methods for determining the ALP for transactions with DCIL, TKC, and Datacore US, concluding no adjustments were needed for certain years. Alternative grounds raised by the assessee were dismissed as infructuous.</description>
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      <pubDate>Fri, 04 Apr 2008 00:00:00 +0530</pubDate>
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