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    <title>2019 (6) TMI 1092 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, directing the AO to grant the deduction under Section 10A for voluntary transfer pricing adjustment, re-adjudicate transfer pricing adjustment on outstanding receivables, and allow set off of brought forward loss and MAT credit. The levy of interest and initiation of penalty proceedings were considered consequential and did not require specific adjudication.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, directing the AO to grant the deduction under Section 10A for voluntary transfer pricing adjustment, re-adjudicate transfer pricing adjustment on outstanding receivables, and allow set off of brought forward loss and MAT credit. The levy of interest and initiation of penalty proceedings were considered consequential and did not require specific adjudication.</description>
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