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    <title>2014 (11) TMI 146 - ITAT CHANDIGARH</title>
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    <description>The Tribunal partly allowed the appeals of the assessee, directing the Assessing Officer to carry out necessary verifications and adjustments as per the Tribunal&#039;s directions. The Tribunal upheld the assessee&#039;s claims on several issues, including the disallowance of DEPB claims, finance expenses, commission expenses, and disallowance under Section 14A, while providing specific directions on the transfer pricing adjustment.</description>
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      <description>The Tribunal partly allowed the appeals of the assessee, directing the Assessing Officer to carry out necessary verifications and adjustments as per the Tribunal&#039;s directions. The Tribunal upheld the assessee&#039;s claims on several issues, including the disallowance of DEPB claims, finance expenses, commission expenses, and disallowance under Section 14A, while providing specific directions on the transfer pricing adjustment.</description>
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