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    <title>2019 (6) TMI 40 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeal for statistical purposes regarding the adjustment for computation of Arm&#039;s Length Price (ALP) but dismissed the grounds related to the disallowance under Section 14A and the addition for late payment of Employee State Insurance (ESI). The Tribunal upheld the CIT(A)&#039;s decisions on these issues, affirming that the adjustments and disallowances were not warranted. The order was pronounced on 25th May 2019.</description>
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      <description>The Tribunal partly allowed the Revenue&#039;s appeal for statistical purposes regarding the adjustment for computation of Arm&#039;s Length Price (ALP) but dismissed the grounds related to the disallowance under Section 14A and the addition for late payment of Employee State Insurance (ESI). The Tribunal upheld the CIT(A)&#039;s decisions on these issues, affirming that the adjustments and disallowances were not warranted. The order was pronounced on 25th May 2019.</description>
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