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2023 (8) TMI 1028 - SC ORDERTP Adjustment - selection of comparable - Treatment of forex gain/loss - HELD THAT:- As stated at the Bar that this Appeal has been rendered infructuous and could be disposed of in view of order of full and final settlement of tax arrears being passed u/s 5(2) r.w.s. 6 of the Direct Tax Vivad Se Vishwas Act, 2020 and the Direct Tax Vivad Se Vishwas Rules, 2020. The submission of Additional Solicitor General appearing for the appellant and learned counsel for the respondent is placed on record. Accepting the aforesaid submission, the Civil Appeal is disposed of as having been rendered infructuous.
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