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    <title>2017 (4) TMI 343 - ITAT CHENNAI</title>
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    <description>The Tribunal partly allowed the appeal of the assessee, remitting various issues back to the Assessing Officer for fresh consideration. Key matters included the treatment of depreciation on intangible assets acquired from Orchid India, non-compete fee eligibility, expenses for capacity expansion, pricing adjustments for shipments, interest benchmarking for ICCD, profit-sharing ratio adjustments based on a Settlement Commission order, and the application of Section 92A(2)(i) for sales made to third parties. The Tribunal emphasized adherence to the law in reconsidering these issues.</description>
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