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    <title>2014 (6) TMI 595 - ITAT HYDERABAD</title>
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    <description>The Tribunal partly allowed the appeal, deleting several disallowances and remitting issues to the Assessing Officer for verification and recomputation. Disallowances of land compensation, incentive payment, handing over charges, land cost for houses, construction cost, and interest to IJMII were overturned. Transfer pricing adjustments were deleted as transactions were not international. The Tribunal directed re-computation of interest under Sections 234B and 234D and remitted the set-off issue for verification under Section 72 of the Act.</description>
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      <description>The Tribunal partly allowed the appeal, deleting several disallowances and remitting issues to the Assessing Officer for verification and recomputation. Disallowances of land compensation, incentive payment, handing over charges, land cost for houses, construction cost, and interest to IJMII were overturned. Transfer pricing adjustments were deleted as transactions were not international. The Tribunal directed re-computation of interest under Sections 234B and 234D and remitted the set-off issue for verification under Section 72 of the Act.</description>
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