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    <title>2020 (1) TMI 861 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal in part, setting aside various disallowances for verification and fresh consideration by the Assessing Officer. The Transfer Pricing Adjustment and Disallowance of AMP Expenses were resolved in favor of the assessee based on previous High Court and Tribunal decisions. The R&amp;amp;D Expenses disallowance was directed to be allowed under a different section of the Act. Other issues, such as additions based on Form 26AS and AIR Information, disallowance of Insurance Premium Payment, Daughter Marriage Fund, and Foreign Tax Credit were also set aside for further verification.</description>
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      <description>The Tribunal allowed the appeal in part, setting aside various disallowances for verification and fresh consideration by the Assessing Officer. The Transfer Pricing Adjustment and Disallowance of AMP Expenses were resolved in favor of the assessee based on previous High Court and Tribunal decisions. The R&amp;amp;D Expenses disallowance was directed to be allowed under a different section of the Act. Other issues, such as additions based on Form 26AS and AIR Information, disallowance of Insurance Premium Payment, Daughter Marriage Fund, and Foreign Tax Credit were also set aside for further verification.</description>
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