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    <title>2013 (9) TMI 264 - ITAT DELHI</title>
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    <description>The appeal was partly allowed for statistical purposes. The Transfer Pricing (TP) adjustments relating to Advertisement, Marketing, and Business Promotion (AMP) expenses were restored to the Transfer Pricing Officer (TPO) for fresh determination. The claim for higher depreciation on UPS and printer was upheld based on a decision by the Delhi High Court. The stay petition filed by the assessee was dismissed as it became infructuous following the decision on the appeal.</description>
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      <description>The appeal was partly allowed for statistical purposes. The Transfer Pricing (TP) adjustments relating to Advertisement, Marketing, and Business Promotion (AMP) expenses were restored to the Transfer Pricing Officer (TPO) for fresh determination. The claim for higher depreciation on UPS and printer was upheld based on a decision by the Delhi High Court. The stay petition filed by the assessee was dismissed as it became infructuous following the decision on the appeal.</description>
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