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    <title>2013 (10) TMI 592 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeals, remitting the transfer pricing adjustment issue to the Transfer Pricing Officer for re-adjudication. The Tribunal directed the Assessing Officer to restate the allowance of depreciation for the disallowed deduction of fixed assets. The disallowance of advertisement expenditure was set aside in favor of the assessee based on precedent.</description>
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      <description>The Tribunal partly allowed the appeals, remitting the transfer pricing adjustment issue to the Transfer Pricing Officer for re-adjudication. The Tribunal directed the Assessing Officer to restate the allowance of depreciation for the disallowed deduction of fixed assets. The disallowance of advertisement expenditure was set aside in favor of the assessee based on precedent.</description>
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