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2023 (6) TMI 1119 - AT - Income TaxTP Adjustment - transaction of purchase of electricity by appellant company from Captive Power Plant (CPP) of the group company - HELD THAT:- As decided in own case [2015 (4) TMI 884 - ITAT AHMEDABAD] addition of Transfer Pricing adjustment need to be deleted as done by TPO. Thus the grounds raised by the assessee are hereby allowed.
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