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    <title>2023 (4) TMI 202 - CALCUTTA HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decisions on various tax issues including determination of payment under management support service, allowance of depreciation on intellectual property rights, treatment of provision of obsolescence of inventory, adjustment in transfer pricing for international transactions, and provision for warranty. The Court found no reason to interfere with the Tribunal&#039;s decisions, citing consistency with previous rulings in favor of the assessee in earlier assessment years. The appeal was dismissed, and the Tribunal&#039;s decisions were upheld.</description>
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      <description>The Court upheld the Tribunal&#039;s decisions on various tax issues including determination of payment under management support service, allowance of depreciation on intellectual property rights, treatment of provision of obsolescence of inventory, adjustment in transfer pricing for international transactions, and provision for warranty. The Court found no reason to interfere with the Tribunal&#039;s decisions, citing consistency with previous rulings in favor of the assessee in earlier assessment years. The appeal was dismissed, and the Tribunal&#039;s decisions were upheld.</description>
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