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    <title>2018 (11) TMI 990 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeals for A.Y. 2008-09, 2009-10, and 2010-11, with adjustments made in transfer pricing on exports and interest charged to associated enterprises. Deductions under Section 10B were upheld, disallowances of foreign exchange gain and scrap sales were overturned, and royalty expenditure was allowed. Disallowances under Sections 14A, FCCB issue expenses, and amortization of premium on FCCB redemption were rejected. The Revenue&#039;s appeal on interest receivable and charging interest on share application money were dismissed.</description>
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    <pubDate>Wed, 03 Oct 2018 00:00:00 +0530</pubDate>
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      <title>2018 (11) TMI 990 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=370647</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeals for A.Y. 2008-09, 2009-10, and 2010-11, with adjustments made in transfer pricing on exports and interest charged to associated enterprises. Deductions under Section 10B were upheld, disallowances of foreign exchange gain and scrap sales were overturned, and royalty expenditure was allowed. Disallowances under Sections 14A, FCCB issue expenses, and amortization of premium on FCCB redemption were rejected. The Revenue&#039;s appeal on interest receivable and charging interest on share application money were dismissed.</description>
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      <pubDate>Wed, 03 Oct 2018 00:00:00 +0530</pubDate>
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