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    <title>2019 (7) TMI 1770 - ITAT DLEHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal in part, remanding certain issues for reconsideration by the Assessing Officer. The Tribunal upheld the assessee&#039;s claims regarding treatment of interest income, deduction under Section 80 IA for captive power generating unit, transfer pricing adjustment, and disallowance of expenditure on royalty, model fee, and provision for warranty. The revenue&#039;s appeal was dismissed, and the Tribunal&#039;s order was pronounced on 31st July 2019.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal in part, remanding certain issues for reconsideration by the Assessing Officer. The Tribunal upheld the assessee&#039;s claims regarding treatment of interest income, deduction under Section 80 IA for captive power generating unit, transfer pricing adjustment, and disallowance of expenditure on royalty, model fee, and provision for warranty. The revenue&#039;s appeal was dismissed, and the Tribunal&#039;s order was pronounced on 31st July 2019.</description>
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      <pubDate>Wed, 31 Jul 2019 00:00:00 +0530</pubDate>
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