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    <title>2021 (4) TMI 805 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee on various tax issues including transfer pricing adjustment, freight expenses, rejection of goods costs, provision for material price increase, scrap material costs, prior period expenses, advertisement provision, related party purchases, deemed dividend addition, TDS disallowance, investment gains treatment, model fee depreciation, foreign travel expenses, royalty expenditure, brand value profit, other income disallowance, and weighted deduction eligibility. The Tribunal consistently relied on prior decisions and statutory provisions to allow the assessee&#039;s claims and overturn the adjustments made by the Assessing Officer.</description>
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      <link>https://www.taxtmi.com/caselaws?id=406689</link>
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