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    <title>2018 (4) TMI 862 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal on the transfer pricing adjustment, directing deletion of the addition made by the Assessing Officer. The issue of proportionate management expenses under section 14A was remanded back to the AO for re-evaluation. The Tribunal dismissed the revenue&#039;s appeal on the computation and carry forward of long-term capital loss, confirming indexation from the original acquisition date by the first previous owner. Both appeals were partly allowed for statistical purposes.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal on the transfer pricing adjustment, directing deletion of the addition made by the Assessing Officer. The issue of proportionate management expenses under section 14A was remanded back to the AO for re-evaluation. The Tribunal dismissed the revenue&#039;s appeal on the computation and carry forward of long-term capital loss, confirming indexation from the original acquisition date by the first previous owner. Both appeals were partly allowed for statistical purposes.</description>
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