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    <title>2018 (8) TMI 656 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, restoring matters related to transfer pricing adjustments and disallowance of interest expenses to the AO/TPO for fresh adjudication. Issues regarding the levy of interest under Sections 234B and 234C were decided in favor of the assessee. The set-off of brought forward losses for AY 2013-14 was directed to be verified and decided afresh by the AO/TPO.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, restoring matters related to transfer pricing adjustments and disallowance of interest expenses to the AO/TPO for fresh adjudication. Issues regarding the levy of interest under Sections 234B and 234C were decided in favor of the assessee. The set-off of brought forward losses for AY 2013-14 was directed to be verified and decided afresh by the AO/TPO.</description>
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