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    <title>2020 (9) TMI 1257 - ITAT DELHI</title>
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    <description>The tribunal partly allowed the appeal, ruling in favor of the assessee on the transfer pricing adjustment and disallowance under Section 14A. The tribunal directed the Assessing Officer to verify and grant the claimed TDS credit. However, the grounds related to the levy of interest under Section 234A and initiation of penalty proceedings under Section 271(1)(c) were dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=302585</link>
      <description>The tribunal partly allowed the appeal, ruling in favor of the assessee on the transfer pricing adjustment and disallowance under Section 14A. The tribunal directed the Assessing Officer to verify and grant the claimed TDS credit. However, the grounds related to the levy of interest under Section 234A and initiation of penalty proceedings under Section 271(1)(c) were dismissed.</description>
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