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    <title>2016 (11) TMI 1362 - ITAT DELHI</title>
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    <description>The tribunal upheld the Commissioner of Income Tax (Appeals) decisions regarding depreciation on computer peripherals and rental assets, marketing and seminar expenses, and capitalization of display stand expenses. The Transfer Pricing Officer was directed to re-examine transfer pricing adjustments, emphasizing the need for proper analysis and allowing the assessee to present their case. The appeals mostly favored the assessee, with a focus on re-evaluating transfer pricing adjustments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=335344</link>
      <description>The tribunal upheld the Commissioner of Income Tax (Appeals) decisions regarding depreciation on computer peripherals and rental assets, marketing and seminar expenses, and capitalization of display stand expenses. The Transfer Pricing Officer was directed to re-examine transfer pricing adjustments, emphasizing the need for proper analysis and allowing the assessee to present their case. The appeals mostly favored the assessee, with a focus on re-evaluating transfer pricing adjustments.</description>
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      <pubDate>Mon, 19 Sep 2016 00:00:00 +0530</pubDate>
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