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    <title>2019 (1) TMI 219 - ITAT MUMBAI</title>
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    <description>Transfer pricing adjustments for the investment banking and securities broking transactions were set aside for fresh determination because an earlier year on identical facts had already been remanded and the Tribunal found de novo adjudication after proper opportunity of hearing. The depreciation claim on goodwill, not substantively examined below, and the related additional ground on attribution of the shortfall were also left open to be considered in the same remand proceedings. The matter was therefore restored to the tax authorities for fresh adjudication in accordance with law.</description>
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      <description>Transfer pricing adjustments for the investment banking and securities broking transactions were set aside for fresh determination because an earlier year on identical facts had already been remanded and the Tribunal found de novo adjudication after proper opportunity of hearing. The depreciation claim on goodwill, not substantively examined below, and the related additional ground on attribution of the shortfall were also left open to be considered in the same remand proceedings. The matter was therefore restored to the tax authorities for fresh adjudication in accordance with law.</description>
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