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    <title>2020 (3) TMI 676 - ITAT MUMBAI</title>
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    <description>The appeals were allowed in part, with various issues being restored to the Transfer Pricing Officer (TPO) and Assessing Officer (AO) for re-verification and fresh decision. The Tribunal emphasized compliance with its earlier directions and legal precedents, directing re-computation of notional interest on outstanding receivables from associated enterprises, MAT credit, TDS/TCS credits, interest under Sections 234B/234C and 244A, and disallowance of depreciation on office premises for book profit under Section 115JB. The Tribunal&#039;s order was issued on 08th January 2020.</description>
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      <description>The appeals were allowed in part, with various issues being restored to the Transfer Pricing Officer (TPO) and Assessing Officer (AO) for re-verification and fresh decision. The Tribunal emphasized compliance with its earlier directions and legal precedents, directing re-computation of notional interest on outstanding receivables from associated enterprises, MAT credit, TDS/TCS credits, interest under Sections 234B/234C and 244A, and disallowance of depreciation on office premises for book profit under Section 115JB. The Tribunal&#039;s order was issued on 08th January 2020.</description>
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