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    <title>2018 (1) TMI 1408 - ITAT DELHI</title>
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    <description>The appeal was partly allowed with directions for a fresh determination of the arm&#039;s length price, deletion of disallowance under Section 40(a)(i), allowance of higher depreciation on computer peripherals, and verification of the levy of interest under Section 234A. The Tribunal emphasized restricting the transfer pricing adjustment to international transactions and not transactions with unrelated parties. The order was pronounced on 18.01.2018.</description>
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      <description>The appeal was partly allowed with directions for a fresh determination of the arm&#039;s length price, deletion of disallowance under Section 40(a)(i), allowance of higher depreciation on computer peripherals, and verification of the levy of interest under Section 234A. The Tribunal emphasized restricting the transfer pricing adjustment to international transactions and not transactions with unrelated parties. The order was pronounced on 18.01.2018.</description>
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