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    <title>2018 (10) TMI 424 - ITAT DELHI</title>
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    <description>The appeal was partly allowed for statistical purposes. The Tribunal allowed higher depreciation on certain items characterized as &quot;computers,&quot; remanded the disallowance issue for payments to foreign entities for fresh adjudication, and directed re-evaluation of transfer pricing adjustments. Other issues such as depreciation on goodwill, TDS credit, penalty proceedings, and interest levies were considered consequential and not adjudicated at that juncture. The case outcome involved remanding various issues back to the Assessing Officer and Transfer Pricing Officer for fair reconsideration.</description>
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      <title>2018 (10) TMI 424 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=368458</link>
      <description>The appeal was partly allowed for statistical purposes. The Tribunal allowed higher depreciation on certain items characterized as &quot;computers,&quot; remanded the disallowance issue for payments to foreign entities for fresh adjudication, and directed re-evaluation of transfer pricing adjustments. Other issues such as depreciation on goodwill, TDS credit, penalty proceedings, and interest levies were considered consequential and not adjudicated at that juncture. The case outcome involved remanding various issues back to the Assessing Officer and Transfer Pricing Officer for fair reconsideration.</description>
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      <pubDate>Mon, 01 Oct 2018 00:00:00 +0530</pubDate>
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