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    <title>2023 (1) TMI 404 - ITAT MUMBAI</title>
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    <description>The appeal by the assessee was partly allowed, with directions for adjustments and deletions on various grounds including transfer pricing adjustments, disallowance of depreciation, disallowances under different sections, and penalty proceedings. The Tribunal granted relief to the assessee on several grounds based on precedents and legal interpretations, directing the AO/TPO to make necessary changes. The judgment was pronounced on 25/11/2022.</description>
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      <description>The appeal by the assessee was partly allowed, with directions for adjustments and deletions on various grounds including transfer pricing adjustments, disallowance of depreciation, disallowances under different sections, and penalty proceedings. The Tribunal granted relief to the assessee on several grounds based on precedents and legal interpretations, directing the AO/TPO to make necessary changes. The judgment was pronounced on 25/11/2022.</description>
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