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    <title>2016 (5) TMI 1321 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the appeal, upholding the Transfer Pricing Officer&#039;s actions in using fresh search data and single year data. The Tribunal dismissed objections regarding these issues, remanded the stock write-off matter for verification, and directed the recomputation of deduction under section 10B without setting off brought forward unabsorbed depreciation. The levy of interest under section 234B was considered premature and dismissed.</description>
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      <title>2016 (5) TMI 1321 - ITAT PUNE</title>
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      <description>The Tribunal partly allowed the appeal, upholding the Transfer Pricing Officer&#039;s actions in using fresh search data and single year data. The Tribunal dismissed objections regarding these issues, remanded the stock write-off matter for verification, and directed the recomputation of deduction under section 10B without setting off brought forward unabsorbed depreciation. The levy of interest under section 234B was considered premature and dismissed.</description>
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