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    <title>2019 (11) TMI 701 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s orders, dismissing the Revenue&#039;s appeals and confirming the deletion of transfer pricing adjustments, additional depreciation on electrical installations, and disallowances related to PF contributions and Section 14A while computing book profits under Section 115JB. The Tribunal found in favor of the assessee on various transfer pricing issues, including guarantee commission fees, interest on loans advanced to associated enterprises, and interest on bonds, citing previous favorable decisions and industry standards.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s orders, dismissing the Revenue&#039;s appeals and confirming the deletion of transfer pricing adjustments, additional depreciation on electrical installations, and disallowances related to PF contributions and Section 14A while computing book profits under Section 115JB. The Tribunal found in favor of the assessee on various transfer pricing issues, including guarantee commission fees, interest on loans advanced to associated enterprises, and interest on bonds, citing previous favorable decisions and industry standards.</description>
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