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    <title>2018 (7) TMI 2111 - ITAT DELHI</title>
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    <description>The tribunal partially allowed the appeal, directing the Transfer Pricing Officer (TPO) and Assessing Officer (AO) to adhere to previous orders. The Transfer Pricing (TP) adjustment issue was decided in favor of the appellant due to errors in the TPO&#039;s approach, and the disallowance of website development expenses was overturned, allowing the appellant to claim depreciation at 60%. The tribunal&#039;s decision was pronounced on 30th July 2018.</description>
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      <description>The tribunal partially allowed the appeal, directing the Transfer Pricing Officer (TPO) and Assessing Officer (AO) to adhere to previous orders. The Transfer Pricing (TP) adjustment issue was decided in favor of the appellant due to errors in the TPO&#039;s approach, and the disallowance of website development expenses was overturned, allowing the appellant to claim depreciation at 60%. The tribunal&#039;s decision was pronounced on 30th July 2018.</description>
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