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    <title>2016 (3) TMI 1215 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee, directing the deletion of the transfer pricing adjustment related to corporate guarantees and disallowance under section 14A for making long-term investments. The Tribunal dismissed the Assessing Officer&#039;s appeal regarding deduction claims under section 80IB(8A) and software expenditure treatment, upholding the CIT(A)&#039;s order. The judgment was pronounced on March 31, 2016.</description>
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