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2012 (4) TMI 683 - AT - Income TaxExtract: .......ost appropriate method, CUP or TNMM and also the comparables adopted by the TPO. Thus, the issues are set aside for denovo consideration. Needless to mention that the assessee shall be given ample opportunity of hearing. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Pronounced in the open court on 26th Apr, 2012.
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