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2019 (3) TMI 1615 - DELHI HIGH COURTTP Adjustment - remitting the matter for reconsideration and verifying the evidence pertaining to intra-group services for the purpose of ALP determination, certain adverse observations with respect to the quality of evidence were made for AY 2012-13, which have been followed for the current year (Assessment Year 2013-14) - HELD THAT:- This court has considered the submissions of the parties. It goes without saying that the observations of the tribunal for the previous years can be at best a guide. Nevertheless, in order to allay any apprehensions, the TPO is directed to carry out the task uninfluenced by any adverse observations, contained in the order of the tribunal, impugned in the present case [2018 (6) TMI 1501 - ITAT DELHI]
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