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    <title>2019 (6) TMI 471 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed both appeals, directing the AO to recompute disallowed expenses for loaner sets, advertisement and sales promotion, recruitment and training, and conference expenses. The Tribunal deleted disallowances based on earlier orders and judicial pronouncements. The Transfer Pricing adjustment for AMP expenses was deleted as no agreement with the AE existed. The Tribunal remitted the issue of disallowed gift card expenses back to the AO for re-adjudication. The Tribunal&#039;s order was pronounced on 06th June 2019.</description>
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      <description>The Tribunal partly allowed both appeals, directing the AO to recompute disallowed expenses for loaner sets, advertisement and sales promotion, recruitment and training, and conference expenses. The Tribunal deleted disallowances based on earlier orders and judicial pronouncements. The Transfer Pricing adjustment for AMP expenses was deleted as no agreement with the AE existed. The Tribunal remitted the issue of disallowed gift card expenses back to the AO for re-adjudication. The Tribunal&#039;s order was pronounced on 06th June 2019.</description>
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