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    <title>2013 (9) TMI 796 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal, deleting various disallowances imposed by the Assessing Officer and TPO. The Tribunal found in favor of the assessee regarding export commission adjustments, model fee adjustments, royalty payments, and certain corporate issues. It remanded the matter concerning the purchase of raw materials and components for further assessment. The disallowance under Sections 14A and 80IA was also adjusted in line with applicable rules and precedents.</description>
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      <title>2013 (9) TMI 796 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=237364</link>
      <description>The Tribunal partially allowed the appeal, deleting various disallowances imposed by the Assessing Officer and TPO. The Tribunal found in favor of the assessee regarding export commission adjustments, model fee adjustments, royalty payments, and certain corporate issues. It remanded the matter concerning the purchase of raw materials and components for further assessment. The disallowance under Sections 14A and 80IA was also adjusted in line with applicable rules and precedents.</description>
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