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    <title>2014 (1) TMI 77 - ITAT MUMBAI</title>
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    <description>The tribunal allowed the appeal of the assessee for statistical purposes, directing further verification and examination of the Transfer Pricing adjustment issue and the disallowance of the claim under Section 40(a)(ia). The tribunal remitted both issues back to the Assessing Officer for verification based on additional evidence submitted by the appellant.</description>
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      <description>The tribunal allowed the appeal of the assessee for statistical purposes, directing further verification and examination of the Transfer Pricing adjustment issue and the disallowance of the claim under Section 40(a)(ia). The tribunal remitted both issues back to the Assessing Officer for verification based on additional evidence submitted by the appellant.</description>
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