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    <title>2021 (7) TMI 853 - ITAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing the appeal regarding the addition of reimbursement expenses as the Transfer Pricing Officer exceeded authority without proper reference. However, the Tribunal upheld the addition of prior period expenses and directed fresh adjudication on disallowed amounts under different sections. Various decisions were referenced, and the Tribunal allowed some appeals for statistical purposes while dismissing others, ultimately upholding the CIT(A)&#039;s decisions on multiple grounds.</description>
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      <description>The Tribunal ruled in favor of the assessee, allowing the appeal regarding the addition of reimbursement expenses as the Transfer Pricing Officer exceeded authority without proper reference. However, the Tribunal upheld the addition of prior period expenses and directed fresh adjudication on disallowed amounts under different sections. Various decisions were referenced, and the Tribunal allowed some appeals for statistical purposes while dismissing others, ultimately upholding the CIT(A)&#039;s decisions on multiple grounds.</description>
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