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    <title>2016 (4) TMI 1139 - ITAT DELHI</title>
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    <description>The Appellate Tribunal ITAT Delhi set aside the Transfer Pricing Adjustment on Account of AMP Expenses issue for fresh consideration by the TPO/AO, directing exclusion of certain comparables. The Claim of Warranty Expenses matter was remitted to the AO for a fresh decision following DRP&#039;s directions. Both parties agreed on the Charging of Interest under sections 234B and 234C, with the Tribunal making a consequential order. The Allegation of Furnishing Inaccurate Particulars of Income was deemed inconsequential as the appeal favored the assessee, resulting in the dismissal of the stay application. The appeal was allowed for statistical purposes.</description>
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    <pubDate>Fri, 08 Apr 2016 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal ITAT Delhi set aside the Transfer Pricing Adjustment on Account of AMP Expenses issue for fresh consideration by the TPO/AO, directing exclusion of certain comparables. The Claim of Warranty Expenses matter was remitted to the AO for a fresh decision following DRP&#039;s directions. Both parties agreed on the Charging of Interest under sections 234B and 234C, with the Tribunal making a consequential order. The Allegation of Furnishing Inaccurate Particulars of Income was deemed inconsequential as the appeal favored the assessee, resulting in the dismissal of the stay application. The appeal was allowed for statistical purposes.</description>
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