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    <title>2019 (8) TMI 552 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee on various issues including transfer pricing adjustments, disallowance of accruals, support service expenditure, lease line charges, foreign exchange loss, and credit for taxes deducted at source. The Tribunal directed the deletion of additions made by the Assessing Officer/TPO and emphasized the importance of aligning with precedents, providing sufficient evidence, and consistency in applying accounting principles. The judgment granted comprehensive relief to the assessee, highlighting the need for proper substantiation of claims and adherence to established principles.</description>
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      <link>https://www.taxtmi.com/caselaws?id=384363</link>
      <description>The Tribunal ruled in favor of the assessee on various issues including transfer pricing adjustments, disallowance of accruals, support service expenditure, lease line charges, foreign exchange loss, and credit for taxes deducted at source. The Tribunal directed the deletion of additions made by the Assessing Officer/TPO and emphasized the importance of aligning with precedents, providing sufficient evidence, and consistency in applying accounting principles. The judgment granted comprehensive relief to the assessee, highlighting the need for proper substantiation of claims and adherence to established principles.</description>
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