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    <title>2017 (6) TMI 1290 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, dismissing the Revenue&#039;s appeal. The Tribunal ruled in favor of the assessee on various issues including disallowance under Section 14A, excise duty on obsolete stock, adhoc addition for valuing scrap, transfer pricing adjustments, admission of additional evidence, deletion of adjustment to management service fees, treatment of software application expenditure, deletion of addition for obsolete inventory, estimation of closing stock of scrap, and set-off of losses of EOU unit against other business income. The Tribunal&#039;s decisions were based on legal principles and precedents, ensuring fair evaluation of the assessee&#039;s claims.</description>
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      <title>2017 (6) TMI 1290 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=279819</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal, dismissing the Revenue&#039;s appeal. The Tribunal ruled in favor of the assessee on various issues including disallowance under Section 14A, excise duty on obsolete stock, adhoc addition for valuing scrap, transfer pricing adjustments, admission of additional evidence, deletion of adjustment to management service fees, treatment of software application expenditure, deletion of addition for obsolete inventory, estimation of closing stock of scrap, and set-off of losses of EOU unit against other business income. The Tribunal&#039;s decisions were based on legal principles and precedents, ensuring fair evaluation of the assessee&#039;s claims.</description>
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