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    <title>2015 (9) TMI 843 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the Assessee&#039;s appeal, directing a fresh assessment by the AO/TPO. The transfer pricing adjustments were allowed in part, and the disallowance of repairs and maintenance expenditure was reversed, instructing the AO to treat it as revenue expenditure. The appeal outcome favored the Assessee on these grounds, with the case remanded for further assessment.</description>
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      <description>The Tribunal partially allowed the Assessee&#039;s appeal, directing a fresh assessment by the AO/TPO. The transfer pricing adjustments were allowed in part, and the disallowance of repairs and maintenance expenditure was reversed, instructing the AO to treat it as revenue expenditure. The appeal outcome favored the Assessee on these grounds, with the case remanded for further assessment.</description>
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