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    <title>2013 (9) TMI 1069 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appellant&#039;s appeal. The Transfer Pricing adjustments were directed to be recalculated by excluding the objected comparables. The disallowance under Section 14A was reduced to 10% of the dividend income, and the charging of interest was deemed consequential.</description>
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