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    <title>2017 (2) TMI 449 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes and dismissed the revenue&#039;s appeal. It upheld the CIT(A)&#039;s decisions on the disallowance of notional interest, employees&#039; recreation club expenses, and depreciation. The Tribunal directed fresh consideration on the notional interest issue and allowed the assessee&#039;s appeal on the Arm&#039;s Length Price adjustment.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes and dismissed the revenue&#039;s appeal. It upheld the CIT(A)&#039;s decisions on the disallowance of notional interest, employees&#039; recreation club expenses, and depreciation. The Tribunal directed fresh consideration on the notional interest issue and allowed the assessee&#039;s appeal on the Arm&#039;s Length Price adjustment.</description>
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