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    <title>2017 (1) TMI 311 - ITAT PUNE</title>
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    <description>The Tribunal partially allowed the appeal, directing the AO to permit expenditures of INR 1,03,29,514 and INR 39,70,458, addressing disallowances under section 37(1) related to support services costs allocated by associated enterprises. The Tribunal found the evidence provided by the assessee sufficient to support the allowance of these expenditures, overturning the decisions of the AO and DRP.</description>
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      <description>The Tribunal partially allowed the appeal, directing the AO to permit expenditures of INR 1,03,29,514 and INR 39,70,458, addressing disallowances under section 37(1) related to support services costs allocated by associated enterprises. The Tribunal found the evidence provided by the assessee sufficient to support the allowance of these expenditures, overturning the decisions of the AO and DRP.</description>
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