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    <title>2014 (4) TMI 475 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case involving Transfer Pricing adjustments and corporate additions. The Tribunal deleted the Transfer Pricing adjustments, citing lack of profit shifting and improper evaluation. Additionally, the appellant succeeded in claiming exemption under section 10A for profits earned from its operating units, and depreciation on computer peripherals was allowed at the claimed rate. The Tribunal also deleted the interest imposed under section 234A, ultimately pronouncing the order in favor of the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant in a case involving Transfer Pricing adjustments and corporate additions. The Tribunal deleted the Transfer Pricing adjustments, citing lack of profit shifting and improper evaluation. Additionally, the appellant succeeded in claiming exemption under section 10A for profits earned from its operating units, and depreciation on computer peripherals was allowed at the claimed rate. The Tribunal also deleted the interest imposed under section 234A, ultimately pronouncing the order in favor of the appellant.</description>
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