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    <title>2013 (12) TMI 1661 - ITAT PUNE</title>
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    <description>The appeal filed by the assessee was partly allowed for statistical purposes. The Tribunal dismissed certain grounds while restoring others to the AO for fresh adjudication or verification, based on previous directions and decisions in the assessee&#039;s own case. The Tribunal directed adjustments in the inclusion of services income, high import duty, working capital, and transfer pricing computations, while upholding the levy of interest under specific provisions and deferring penalty proceedings initiation.</description>
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      <description>The appeal filed by the assessee was partly allowed for statistical purposes. The Tribunal dismissed certain grounds while restoring others to the AO for fresh adjudication or verification, based on previous directions and decisions in the assessee&#039;s own case. The Tribunal directed adjustments in the inclusion of services income, high import duty, working capital, and transfer pricing computations, while upholding the levy of interest under specific provisions and deferring penalty proceedings initiation.</description>
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