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    <title>2021 (12) TMI 1324 - ITAT DEHRADUN</title>
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    <description>The appeal was partly allowed in favor of the assessee based on consistency with earlier Tribunal decisions. Issues regarding erroneous disallowance of payment for intra-group services, rejection of TNMM method, application of CUP method, and other expenditure disallowances were decided in favor of the assessee. Some matters were remitted to the Assessing Officer for fresh consideration, such as depreciation and inventory write-offs. The Tribunal directed the Assessing Officer to verify TDS credits and consider interest under section 244A.</description>
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      <description>The appeal was partly allowed in favor of the assessee based on consistency with earlier Tribunal decisions. Issues regarding erroneous disallowance of payment for intra-group services, rejection of TNMM method, application of CUP method, and other expenditure disallowances were decided in favor of the assessee. Some matters were remitted to the Assessing Officer for fresh consideration, such as depreciation and inventory write-offs. The Tribunal directed the Assessing Officer to verify TDS credits and consider interest under section 244A.</description>
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