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    <title>2016 (1) TMI 1299 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the deletion of additions on account of differences in Arm&#039;s Length Price and allowing depreciation on Uninterrupted Power Supply at 60%. The appeal was allowed in the deletion of addition related to the disallowance of provision of warranty. The issue concerning the recognition of revenue for the BSNL project was partly allowed, with the Tribunal directing the matter to be reconsidered by the Assessing Officer. The order was pronounced on January 11, 2016.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the deletion of additions on account of differences in Arm&#039;s Length Price and allowing depreciation on Uninterrupted Power Supply at 60%. The appeal was allowed in the deletion of addition related to the disallowance of provision of warranty. The issue concerning the recognition of revenue for the BSNL project was partly allowed, with the Tribunal directing the matter to be reconsidered by the Assessing Officer. The order was pronounced on January 11, 2016.</description>
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