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    <title>2021 (11) TMI 570 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee on various grounds, directing the deletion of transfer pricing adjustments, disallowance of signage expenditure, disallowance of sales tool expenditure, capitalization of royalty expenditure, and disallowance of technical know-how expenses. The Tribunal also dismissed penalty proceedings and interest levy, and allowed the deduction of education cess as claimed by the assessee. The appeal was partly allowed, with the stay application becoming infructuous.</description>
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      <description>The Tribunal allowed the appeal of the assessee on various grounds, directing the deletion of transfer pricing adjustments, disallowance of signage expenditure, disallowance of sales tool expenditure, capitalization of royalty expenditure, and disallowance of technical know-how expenses. The Tribunal also dismissed penalty proceedings and interest levy, and allowed the deduction of education cess as claimed by the assessee. The appeal was partly allowed, with the stay application becoming infructuous.</description>
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