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DRP has no power to give directions to AO for carrying out a fresh examination of assessee’s claim

November 8, 2019[2019] 111 taxmann.com 117 (Pune - Trib.)

TRANSFER PRICING: DRP has been empowered to confirm, reduce or enhance variations proposed in draft order but DRP cannot set aside any proposed variation or issue any direction for further enquiry and passing of assessment order

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