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    <title>2022 (11) TMI 1341 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed both appeals, remanding various issues back to the Assessing Officer or DRP for fresh adjudication. Specific directions were given for each issue, ensuring compliance with legal provisions and providing the Appellant with a reasonable opportunity to be heard. Notable outcomes included the deletion of transfer pricing adjustments for certain expenses, allowance of depreciation on software expenses, and remand of lease rental and tax credit issues for further verification.</description>
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      <description>The Tribunal partly allowed both appeals, remanding various issues back to the Assessing Officer or DRP for fresh adjudication. Specific directions were given for each issue, ensuring compliance with legal provisions and providing the Appellant with a reasonable opportunity to be heard. Notable outcomes included the deletion of transfer pricing adjustments for certain expenses, allowance of depreciation on software expenses, and remand of lease rental and tax credit issues for further verification.</description>
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