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2017 (3) TMI 1614 - HC - Income TaxAppeal admitted on question 5 Whether on the facts and circumstances of the case and in law, the Tribunal has erred in confirming the action of the CIT(A) of calculating the adjustment made to the ALP after giving credit of 5% margin u/s 92C even when the same is not a standard deduction and cannot be reduced from the ALP determined for the purpose of adjustment ?
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