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    <title>2018 (3) TMI 1761 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal by directing the deletion of the transfer pricing adjustment, disallowing the amortization of leasehold land premium, confirming partial disallowance of depreciation on fixed assets, allowing 60% depreciation on computer software, and upholding the disallowance of provisions for legal and professional fees and power and fuel expenses with a provision for subsequent year claims.</description>
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      <description>The Tribunal partly allowed the appeal by directing the deletion of the transfer pricing adjustment, disallowing the amortization of leasehold land premium, confirming partial disallowance of depreciation on fixed assets, allowing 60% depreciation on computer software, and upholding the disallowance of provisions for legal and professional fees and power and fuel expenses with a provision for subsequent year claims.</description>
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