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    <title>2020 (6) TMI 564 - ITAT MUMBAI</title>
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    <description>The tribunal partly allowed the assessee&#039;s appeals, treating certain expenses as capital expenditure and others as revenue expenditure. The tribunal also allowed deductions for provision of warranties and ESOP expenses, directed adjustments for transfer pricing and ALP, and clarified taxability of various incomes and deductions. The appeals of the assessee were partly allowed, and the revenue&#039;s appeal was dismissed, with specific directions provided for each issue to ensure compliance with legal principles.</description>
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      <description>The tribunal partly allowed the assessee&#039;s appeals, treating certain expenses as capital expenditure and others as revenue expenditure. The tribunal also allowed deductions for provision of warranties and ESOP expenses, directed adjustments for transfer pricing and ALP, and clarified taxability of various incomes and deductions. The appeals of the assessee were partly allowed, and the revenue&#039;s appeal was dismissed, with specific directions provided for each issue to ensure compliance with legal principles.</description>
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