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    <title>2017 (2) TMI 1432 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellant on grounds of tax laws, CBDT instructions, business activities, legal precedents, and disallowance of excessive payments to related parties under section 40A(2)(b). The decision was based on the appellant&#039;s arguments against double taxation, prioritizing firm-level assessments, taxation of profits, treatment of JVs, and interpretation of section 40A(2)(b) regarding disallowances.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellant on grounds of tax laws, CBDT instructions, business activities, legal precedents, and disallowance of excessive payments to related parties under section 40A(2)(b). The decision was based on the appellant&#039;s arguments against double taxation, prioritizing firm-level assessments, taxation of profits, treatment of JVs, and interpretation of section 40A(2)(b) regarding disallowances.</description>
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