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2022 (7) TMI 1484 - AT - Income TaxTP Adjustment - specified domestic transactions entered into by the assessee - HELD THAT:- As relying on MAHINDRA TWO WHEELERS LTD [2022 (8) TMI 482 - ITAT MUMBAI] the transfer pricing adjustment made by the AO is not sustainable - AO is directed to examine the allowability of expenditure in terms of provisions of section 40A(2).
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