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No need to issue draft order for rectifying mistakes having crept in while giving effect to DRP's directions

September 10, 2019[2019] 108 302 (Ahmedabad - Trib.)

TRANSFER PRICING: An order passed by Assessing Officer rectifying mistakes crept in while giving effect to DRP's directions for making ALP adjustment, can only be appealed before Income Tax Appellate Tribunal, and Assessing Officer was not required to issue any draft for such order
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