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    <title>2021 (3) TMI 883 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal in IT(TP)A No.568/Bang/2015, allowed the appeal in IT(TP)A No.729/Bang/2015, and dismissed the revenue&#039;s appeal in IT(TP)A No.190/Bang/2015. The issues involved transfer pricing adjustments, disallowance of research and development expenses, disallowance under Section 14A of the Income-tax Act, non-granting of entire foreign tax credit and TDS claimed by the assessee, and adoption of fair market value for computing capital gains. The Tribunal directed various issues for re-examination by the respective authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=405555</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal in IT(TP)A No.568/Bang/2015, allowed the appeal in IT(TP)A No.729/Bang/2015, and dismissed the revenue&#039;s appeal in IT(TP)A No.190/Bang/2015. The issues involved transfer pricing adjustments, disallowance of research and development expenses, disallowance under Section 14A of the Income-tax Act, non-granting of entire foreign tax credit and TDS claimed by the assessee, and adoption of fair market value for computing capital gains. The Tribunal directed various issues for re-examination by the respective authorities.</description>
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