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    <title>2018 (10) TMI 243 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, dismissing the disallowance of gate expenses and deposits written-off, while deleting disallowances for delayed payment of employee contributions, disallowance under Section 14A, professional/non-compete fees, and transfer pricing adjustment. The revenue&#039;s appeal challenging the disallowance under Section 14A was rejected. The Tribunal directed the AO to verify certain facts and re-adjudicate specific issues in compliance with judicial precedents and statutory provisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368277</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal, dismissing the disallowance of gate expenses and deposits written-off, while deleting disallowances for delayed payment of employee contributions, disallowance under Section 14A, professional/non-compete fees, and transfer pricing adjustment. The revenue&#039;s appeal challenging the disallowance under Section 14A was rejected. The Tribunal directed the AO to verify certain facts and re-adjudicate specific issues in compliance with judicial precedents and statutory provisions.</description>
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