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    <title>2020 (1) TMI 1478 - ITAT  HYDERABAD</title>
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    <description>The Tribunal partially allowed both appeals for statistical purposes. Various issues such as transfer pricing documentation, overall margin consideration, interest on advances, advances written off, interest on receivables, bad debts written off, Section 14A disallowance, and ad-hoc expense disallowance were remanded to the Assessing Officer for reevaluation based on the Tribunal&#039;s directives. Penalty proceedings were not the primary focus and were not specifically addressed.</description>
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      <description>The Tribunal partially allowed both appeals for statistical purposes. Various issues such as transfer pricing documentation, overall margin consideration, interest on advances, advances written off, interest on receivables, bad debts written off, Section 14A disallowance, and ad-hoc expense disallowance were remanded to the Assessing Officer for reevaluation based on the Tribunal&#039;s directives. Penalty proceedings were not the primary focus and were not specifically addressed.</description>
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