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    <title>2019 (9) TMI 438 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeals, directing the AO to follow previous decisions on transfer pricing adjustments, ESOP expenses, contributions to RCHS and RSF, disallowance under section 14A, deductions under sections 80IB and 80IC, and MTM gains. The Tribunal also directed a fair valuation of capital gains on leasehold land, set aside non-compete fee treatment, and ordered fresh adjudication on weighted deduction and exchange fluctuations. Interest charges were dismissed.</description>
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      <description>The Tribunal partly allowed the appeals, directing the AO to follow previous decisions on transfer pricing adjustments, ESOP expenses, contributions to RCHS and RSF, disallowance under section 14A, deductions under sections 80IB and 80IC, and MTM gains. The Tribunal also directed a fair valuation of capital gains on leasehold land, set aside non-compete fee treatment, and ordered fresh adjudication on weighted deduction and exchange fluctuations. Interest charges were dismissed.</description>
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