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    <title>2017 (11) TMI 1901 - ITAT KOLKATA</title>
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    <description>The Tribunal partially allowed the Assessee&#039;s appeals by deleting additions made for Arm&#039;s Length Price adjustments on share purchases and guarantee fees. Disallowances under Section 14A were also removed, and the claim for foreign tax credit was accepted for verification. The disallowance of employees&#039; contribution to the Provident Fund was directed to be allowed. The stay application was dismissed as infructuous.</description>
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      <title>2017 (11) TMI 1901 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=288696</link>
      <description>The Tribunal partially allowed the Assessee&#039;s appeals by deleting additions made for Arm&#039;s Length Price adjustments on share purchases and guarantee fees. Disallowances under Section 14A were also removed, and the claim for foreign tax credit was accepted for verification. The disallowance of employees&#039; contribution to the Provident Fund was directed to be allowed. The stay application was dismissed as infructuous.</description>
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