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    <title>2018 (9) TMI 1949 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the deletion of transfer pricing adjustments, disallowance under Section 14A, disallowance of lease rental payments under Section 40A(2)(b), and restriction of allowance under Section 40(a)(ia). The Tribunal found errors in the AO/TPO&#039;s actions, including disregarding appropriate benchmarks, not allowing economic adjustments, and making disallowances without proper analysis. The order was pronounced on 25.09.2018.</description>
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      <title>2018 (9) TMI 1949 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=286679</link>
      <description>The Tribunal allowed the appeal, directing the deletion of transfer pricing adjustments, disallowance under Section 14A, disallowance of lease rental payments under Section 40A(2)(b), and restriction of allowance under Section 40(a)(ia). The Tribunal found errors in the AO/TPO&#039;s actions, including disregarding appropriate benchmarks, not allowing economic adjustments, and making disallowances without proper analysis. The order was pronounced on 25.09.2018.</description>
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