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    <title>2013 (1) TMI 655 - ITAT AHMEDABAD</title>
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    <description>The Tribunal decided in favor of the assessee on various issues, including disallowing additions for product registration expenses, trademark and patent registration fees, and weighted deduction for clinical trials. The Tribunal also ruled against the disallowance of certain expenses, such as unexplained investment in an imported car and depreciation on the same car. Deduction restrictions under sections 80IC and 80IB were found unjustified, and disallowance of mark-to-market exchange loss was rejected. Some matters were remanded for fresh consideration, while adjustments for transfer pricing and book profit computation were allowed for statistical purposes.</description>
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    <pubDate>Thu, 24 Jan 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=220551</link>
      <description>The Tribunal decided in favor of the assessee on various issues, including disallowing additions for product registration expenses, trademark and patent registration fees, and weighted deduction for clinical trials. The Tribunal also ruled against the disallowance of certain expenses, such as unexplained investment in an imported car and depreciation on the same car. Deduction restrictions under sections 80IC and 80IB were found unjustified, and disallowance of mark-to-market exchange loss was rejected. Some matters were remanded for fresh consideration, while adjustments for transfer pricing and book profit computation were allowed for statistical purposes.</description>
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