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    <title>2012 (4) TMI 225 - ITAT MUMBAI</title>
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    <description>The appeal was allowed in favor of the assessee on all contested grounds. The Tribunal directed the AO to delete the disallowances and adjustments made, including disallowance under section 14A of the Income Tax Act, provision for special discount, provision for sales return, and transfer pricing adjustments. The Tribunal found the assessee&#039;s contentions reasonable and in accordance with legal principles, leading to a favorable outcome for the assessee.</description>
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      <description>The appeal was allowed in favor of the assessee on all contested grounds. The Tribunal directed the AO to delete the disallowances and adjustments made, including disallowance under section 14A of the Income Tax Act, provision for special discount, provision for sales return, and transfer pricing adjustments. The Tribunal found the assessee&#039;s contentions reasonable and in accordance with legal principles, leading to a favorable outcome for the assessee.</description>
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