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    <title>2012 (12) TMI 458 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee in a tax dispute involving various issues such as transfer pricing adjustments, deductions under sections 80IB and 80IC, 10A and 10B, retirement pension provisions, disallowances under section 14A, and other adjustments. The Tribunal directed the AO to rework allocations, exclude certain expenses, and make adjustments in line with legal principles and precedents. Specific directions were given for each issue, including deletion of adjustments falling within safe harbor ranges, reexamination of disallowances, and allowing deductions in accordance with court decisions and precedents.</description>
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      <title>2012 (12) TMI 458 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=219443</link>
      <description>The Tribunal ruled in favor of the assessee in a tax dispute involving various issues such as transfer pricing adjustments, deductions under sections 80IB and 80IC, 10A and 10B, retirement pension provisions, disallowances under section 14A, and other adjustments. The Tribunal directed the AO to rework allocations, exclude certain expenses, and make adjustments in line with legal principles and precedents. Specific directions were given for each issue, including deletion of adjustments falling within safe harbor ranges, reexamination of disallowances, and allowing deductions in accordance with court decisions and precedents.</description>
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      <pubDate>Mon, 10 Dec 2012 00:00:00 +0530</pubDate>
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