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2017 (8) TMI 38 - HC - Income TaxITAT ordering a de novo determination of the Arms Length Price by the Transfer Pricing Officer upon a fresh benchmarking - Held that:- The question framed by this Court is answered in the affirmative by holding that the ITAT ought not have remanded the matter to the TPO for the de novo determination of the ALP of the international transactions in the various segments. This exercise should be performed by the ITAT itself. This is on the basis of the submission of the Assessee that all the details relevant for such determination are already available on record.
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