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    <title>2018 (2) TMI 1783 - ITAT DELHI</title>
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    <description>The appeal was allowed in part, with the Tribunal ruling in favor of the assessee on various issues such as depreciation on computer peripherals, disallowance of TDS receivables written off, and disallowance under section 40(a)(i). The Tribunal remanded certain issues back to the Assessing Officer for verification and recomputation, directing adjustments and deductions in line with its findings. The Tribunal also addressed transfer pricing issues, including the inclusion and exclusion of comparables, and directed the grant of a working capital adjustment as per previous decisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=275645</link>
      <description>The appeal was allowed in part, with the Tribunal ruling in favor of the assessee on various issues such as depreciation on computer peripherals, disallowance of TDS receivables written off, and disallowance under section 40(a)(i). The Tribunal remanded certain issues back to the Assessing Officer for verification and recomputation, directing adjustments and deductions in line with its findings. The Tribunal also addressed transfer pricing issues, including the inclusion and exclusion of comparables, and directed the grant of a working capital adjustment as per previous decisions.</description>
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      <pubDate>Fri, 16 Feb 2018 00:00:00 +0530</pubDate>
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