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2016 (1) TMI 1408 - SCH - Income TaxAdjustment restricted only on international transactions where the assessee has selected TNMM and applied the same on entity level by ITAT - Addition as the adjustment is with ±5 per cent - Tribunal deleting the addition as the adjustment is with ±5 per cent. as the Income-tax Appellate Tribunal has restricted the adjustment only on associated enterprise transactions which has resulted the adjustment within ±5 per cent. - Disallowance under section 14A - HELD THAT:- Delay condoned. Issue notice on Question No. (c) in the Special Leave Petitions.
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