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    <title>2018 (10) TMI 51 - ITAT KOLKATA</title>
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    <description>The ITAT dismissed the Revenue&#039;s appeals on transfer pricing, upholding the comparables chosen by the assessee and deleting the adjustments made by the TPO. The ITAT supported the CIT(A)&#039;s decision on cost allocation, PLI, and miscellaneous transfer pricing issues. It allowed the Revenue&#039;s claim on MAT liability for section 10A companies. Additionally, the ITAT ruled in favor of the assessee on disallowance under section 14A, depreciation, and unexplained investments.</description>
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    <pubDate>Wed, 19 Sep 2018 00:00:00 +0530</pubDate>
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      <title>2018 (10) TMI 51 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=368085</link>
      <description>The ITAT dismissed the Revenue&#039;s appeals on transfer pricing, upholding the comparables chosen by the assessee and deleting the adjustments made by the TPO. The ITAT supported the CIT(A)&#039;s decision on cost allocation, PLI, and miscellaneous transfer pricing issues. It allowed the Revenue&#039;s claim on MAT liability for section 10A companies. Additionally, the ITAT ruled in favor of the assessee on disallowance under section 14A, depreciation, and unexplained investments.</description>
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      <pubDate>Wed, 19 Sep 2018 00:00:00 +0530</pubDate>
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