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    <title>2016 (10) TMI 522 - ITAT CHENNAI</title>
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    <description>The Tribunal remitted the issues back to the Assessing Officer for re-examination. It found errors in the downward adjustment of royalty payment to the Associated Enterprise, disallowance of Corporate Social Responsibility expenditure, treatment of subsidy received from the Andhra Pradesh Government, provision for operation, maintenance, and warranty, non-grant of TDS credit, and disallowance under Section 14A read with Rule 8D. The Tribunal directed the Assessing Officer to reconsider these matters in accordance with its findings and legal principles, allowing the appeals of both the assessee and the department for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=333502</link>
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