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    <title>2013 (12) TMI 140 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals for assessment years 2006-07 and 2008-09, directing the DRP and TPO to re-examine transfer pricing adjustments, disallowance under section 14A, and charging of interest under section 234B. The Tribunal emphasized the need for proper examination of objections and documentation, providing cogent reasons for decisions, and considering fresh evidence. The matter was restored for a fresh adjudication with detailed and reasoned orders required in accordance with the law.</description>
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