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    <title>2023 (1) TMI 473 - ITAT CUTTACK</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal for statistical purposes. It deleted the addition made by the AO regarding transfer pricing, directed the AO to grant deduction under Section 80IA, and restored the issue of notional gain on fair valuation of investments to the AO for adjudication. The stay application was dismissed as infructuous.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeal for statistical purposes. It deleted the addition made by the AO regarding transfer pricing, directed the AO to grant deduction under Section 80IA, and restored the issue of notional gain on fair valuation of investments to the AO for adjudication. The stay application was dismissed as infructuous.</description>
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