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    <title>2011 (10) TMI 666 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeals by both the Revenue and the assessee in part for statistical purposes. The matter was remanded to the AO for fresh consideration on various issues, including transfer pricing adjustments, deletion of motor car expenses, disallowance of provision for replacement guarantee, and disallowance of advances written off. The Tribunal emphasized providing the assessee with sufficient opportunity and consideration of necessary evidence in the fresh report.</description>
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      <title>2011 (10) TMI 666 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=184419</link>
      <description>The Tribunal allowed the appeals by both the Revenue and the assessee in part for statistical purposes. The matter was remanded to the AO for fresh consideration on various issues, including transfer pricing adjustments, deletion of motor car expenses, disallowance of provision for replacement guarantee, and disallowance of advances written off. The Tribunal emphasized providing the assessee with sufficient opportunity and consideration of necessary evidence in the fresh report.</description>
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