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    <title>2023 (2) TMI 504 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the appeal, providing detailed reasoning on various issues including transfer pricing adjustments, provision of corporate guarantee, interest on loans to associated enterprises, export of goods, related party transactions, depreciation on intangible assets, solar renewable energy incentive, education cess, incentive receivable, closing stock valuation, and deduction under Section 35(2AB) of the Income Tax Act. Specific directions were given for reevaluation and fresh adjudication on certain matters, emphasizing compliance with statutory provisions and judicial precedents in determining arm&#039;s length prices and adjustments.</description>
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