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    <title>2013 (6) TMI 800 - ITAT PUNE</title>
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    <description>The Tribunal partially allowed the appeal, remanding various issues to the Assessing Officer for further examination and appropriate orders in accordance with the law and Tribunal&#039;s findings. The Tribunal found the assessee&#039;s use of external comparables for transfer pricing adjustments valid, directing reconsideration of the ALP. It allowed additional depreciation on computers but deferred decisions on goodwill and leasehold rights depreciation. The Tribunal did not address penalty proceedings and interest levy issues specifically.</description>
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      <description>The Tribunal partially allowed the appeal, remanding various issues to the Assessing Officer for further examination and appropriate orders in accordance with the law and Tribunal&#039;s findings. The Tribunal found the assessee&#039;s use of external comparables for transfer pricing adjustments valid, directing reconsideration of the ALP. It allowed additional depreciation on computers but deferred decisions on goodwill and leasehold rights depreciation. The Tribunal did not address penalty proceedings and interest levy issues specifically.</description>
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      <pubDate>Fri, 28 Jun 2013 00:00:00 +0530</pubDate>
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